Patna HC Restores Time-Barred GST Appeal Subject to Payment Conditions

Pramod Kumar Mehta Vs Union of India (Patna High Court) The Patna High Court recently ruled on the case of Pramod Kumar Mehta Vs Union of India, addressing a delayed appeal under the Bihar Goods and Services Tax (BGST) Act. The petitioner, Pramod Kumar Mehta, had filed an appeal that was dismissed for being beyond the allowed period for filing appeals under Section 107 of the BGST Act. Background of the Case Section 107 of the BGST Act stipulates that an appeal against an order of a Proper Officer can be filed within three months from the date of the order. If this period is missed, an additio...