Narayani Industry Vs State of Bihar (Patna High Court)
The esteemed Patna High Court, in the case of M/s. Narayani Industry v. State of Bihar [Civil Writ Jurisdiction No. 11333 of 2023 dated August 11, 2023], ruled that in instances where a statute prescribes a definite timeframe for the condonation of delay, the Appellate Authority under Article 226 of the Indian Constitution does not possess the authority to extend this stipulated period.
Facts:
An Inspection was conducted on the Premises of M/s. Narayani Industry (“the Petitioner”) basis such inspection the Revenue Department (“the Respondent”) issued three orders dated March 04, 2023, March 10, 2023 and March 18, 2023 and all these orders were appealable under section 107 of the Bihar Goods and Services Tax Act, 2017 (“the BGST Act”). However, the Petitioner did not appealed such orders.
Aggrieved by the Orders the Petitioner filed writ before the Hon’ble Patna High Court.
The Respondent contended that the Petitioner has not availed the appeal remedy and has chosen to approach writ Court under Article 226 of the Constitution of India without exercising appeal.
Issue:
Whether the Petitioner can approach writ Court directly without filing appeal before the Appellate Authority?
Held:
The Hon’ble Patna High Court Civil Writ Jurisdiction No.11333 of 2023 held as under:
