9911796707
TMI Blog2024 (5) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... CE RAJIV ROY For the Petitioner: Mr. Anurag Saurav, Advocate For the Respondent: Mr. Vivek Prasad (GP7) JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE Petitioner has approached this Court for quashing of an order dated 20.11.2021 passed under Section 73 of the Bihar Goods and Services Tax Act, 2017 (for brevity 'BGST Act'). There was an appeal provided under the BGST Act'. As per Section 107( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sections 73 and 74 of the 'BGST Act'. This in fact extends the period for filing a delayed appeal beyond the one month period as provided under Section 107(4) of the 'BGST Act', on following the special procedure prescribed under the said Notification. 4. The special procedure prescribed under the Notification is seen from paragraph no. 2 to 6 which are extracted hereunder:- "2. The said perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger. 4. No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, eit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appeal is further regulated by paragraph no. 3 which require that the admitted tax, interest, fine, fee and penalty arising from the impugned order is paid up along with a sum equal to 12.5% of the remaining amount of tax in dispute arising from the said order subject to a maximum of twenty-five crore rupees; out of which 12.5%, 20% should have been paid by debiting from the Electronic Cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
