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HC allows benefit of GST Appeal amnesty notification to order passed after 31.3.2023
Case Law Details
- Case Name
- Prince Sanitation Gandhi Path Vs State of Bihar (Patna High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Patna High Court
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Prince Sanitation Gandhi Path Vs State of Bihar (Patna High Court)
Introduction: In a notable decision, the Patna High Court addressed the appeal of Prince Sanitation Gandhi Path against an order rejected due to a five-day delay. The court’s ruling revolves around the seemingly rigid timeline specified in Section 107(4) of the B.G.S.T. Act and the subsequent intervention of a crucial CBIC notification.
Detailed Analysis: The petitioner contested the rejection of the appeal, citing the statutory three-month window for filing an appeal and an additional one-month period for delayed appeals...
