Patna HC on GST Appeal Limitation: 120 Days vs. 4 Months

Brand Protection Services Private Limited Vs State of Bihar (Patna High Court) Patna High Court ruled in favor of Brand Protection Services Private Limited, setting aside the appellate order that had dismissed the company’s appeal against a tax demand. The petitioner had filed an appeal under Section 107 of the CGST/BGST Act, 2017, challenging a demand order dated 27.12.2023, which sought a tax payment of ₹21,21,878, interest of ₹77,97,004, and a penalty of ₹8,12,188 for the tax period of July 2017 to March 2018. The appeal was rejected by the appellate authority solely on the grou...