Case Law Details
Nitya Enterprises Hathidah Vs State of Bihar through the Commissioner (Patna High Court)
Introduction: The case of Nitya Enterprises Hathidah vs. State of Bihar through the Commissioner before the Patna High Court revolves around the cancellation of registration under the Bihar Goods and Services Tax Act, 2017. The petitioner challenges the cancellation order citing delay in availing appellate remedies.
Detailed Analysis:
1. Cancellation of Registration: The petitioner contests the cancellation of registration through an order dated 14.03.2022. Despite an appellate remedy available, the petitioner filed an appeal after a significant delay, contravening the provisions of Section 107 of the Bihar GST Act.
2. Delay in Availing Remedies: Section 107 of the BGST Act allows for an appeal within three months, extendable by one month with a delay condonation application. However, the petitioner filed the appeal on 03.12.2023, approximately one year and five months after the order, without sufficient reasons for the delay.
Please become a Premium member. If you are already a Premium member, login here to access the full content.