Case Law Details
Case Name : Rakesh Ranjan Vs State of Bihar (Patna High Court)
Appeal Number : Civil Writ Jurisdiction Case No.1200 of 2023
Date of Judgement/Order : 05/05/2023
Related Assessment Year :
Courts :
All High Courts Patna High Court
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Rakesh Ranjan Vs State of Bihar (Patna High Court)
In the case of Rakesh Ranjan vs. State of Bihar, the petitioner challenged orders passed under Section 73 of the Bihar Goods and Services Tax Act, 2017 (BGST Act) for the assessment year 2020–2021. The appellate authority dismissed his appeal due to a delay that exceeded the statutory limit. While the petitioner sought to invoke the Supreme Court’s limitation extension due to the pandemic, the court clarified that the final appeal filing deadline was 28 June 2022, but the petitioner filed on 19 July 2022. A
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