GST Act Permits Alternate Authentication; Minor Technical Lapses Don’t Invalidate Proceedings

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. As a result, the court conclud...