M/S Madan Kumar vs The State Of Bihar
2023 Latest Caselaw 5285 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                  Civil Writ Jurisdiction Case No.14607 of 2023
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M/s Madan Kumar through proprietor Mr. Madan Kumar, Male, aged about 44 years, male Son of Rajdeo Rai Resident of Laddogarh, ward no 11, Laddogarh District- Purnia.

... ... Petitioner/s Versus

1. The State of Bihar through the Commissioner of Commercial State Taxes, New Secretariat, Patna.

2. Deputy Commissioner, State Taxes, Purnia Circle, Purnia.

3. Additional Commissioner (Appeal), State Taxes, Purnia Circle, Purnia.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mrs.Archana Sinha @ Archana Shahi, Advocate For the Respondent/s : Mr.Vivek Prasad (GP-7) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 11-10-2023

The writ petition is filed against the appellate order

dated 28.06.2023, Annexure-6 which rejected the appeal on the

ground of delay. The appeal was from Annexure-4 order of

assessment passed on 29.06.2022. The appellate order

specifically noticed Section 107 of the Bihar Goods and

Services Tax Act, 2017 ("BGST Act" hereafter) which permits

an appeal to be filed within three months and also apply for

delay condonation with satisfactory reasons within a further

period of one month.

2. In the BGST Act, an appellate remedy is provided Patna High Court CWJC No.14607 of 2023 dt.11-10-2023

under Section 107, which has to be availed within a period of

three months, or with a delay within a further period of one

month.

3. It is trite that when there is a specific period for

delay condonation provided, there cannot be any extension of

the said period by the Appellate Authority or by this Court under

Article 226 of the Constitution. The petitioner by his own failure

has not availed the appellate remedy and in that circumstance,

there can be no invocation of the extraordinary jurisdiction

under Article 226 of the Constitution of India.

4. As such, writ petition stands dismissed.

(K. Vinod Chandran, CJ)

( Rajiv Roy, J) Anushka/-

AFR/NAFR
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Uploading Date          12.10.2023
Transmission Date