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2024 (7) TMI 1596 - HC - GSTAppeal rejected on the ground of being delayed - cancellation of registration of petitioner - HELD THAT - Section 107 of the Bihar Goods and Services Tax Act 2017 (BGST Act) 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. Here the order impugned in the appeal was dated 14.05.2023. An appeal was to be filed on or before 12.08.2023 and if necessary with a delay condonation application within one month thereafter i.e. on or before 11.09.2023. The appeal is said to have been filed only on 20.03.2024 after the limitation period expired. The petitioner does not have any case that the show-cause notice was not received by him. There are no reason to invoke the extraordinary jurisdiction under Article 226 especially since it is not a measure to be employed where there are alternate remedies available and the assessee has not been diligent in availing such alternate remedies within the stipulated time - petition dismissed.
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