Patna High Court Upholds Delayed GST Appeal Rejection

Nokia India Vs Union of India (Patna High Court) In a recent judgment, the Patna High Court deliberated on the case of Vishwanath Traders, represented by its proprietor Ajay Kumar, against the Union of India. The crux of the matter was an appellate order dated 17.10.2022, which rejected the appeal due to a significant delay. The original order of assessment (Annexure-1) was passed on 12.03.2022. This article provides a detailed analysis of the judgment. The heart of the issue lay in Section 107 of the Bihar Goods and Services Tax Act, 2017 (BGST Act), which allows for an appeal to be filed wit...