PATNA, India, Feb. 20 -- Patna High Court issued the following judgment on Feb. 11:
In the instant petition, petitioner has prayed for the following relief(s):-
(i) For issuance of a writ in the nature of a writ of certiorari quashing order dated 09.12.2022 of cancellation of registration (IMPUGNED ORDER) passed by Additional Commissioner of State Tax (Appeal), Patna West Circle, Patna, District-Patna (herein after appellate authority) whereby and wherein appellate authority has rejected the appeal noGST/PS-2/23-24 vide its order dated 27.06.2024 merely for the reason that the appeal not filed within limitation period as per section- 107(4) of Bihar Goods and Services Tax, 2017 without going into the merit of appeal.
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