Petitioner Failed To Avail Appeal Remedy, Can’t Invoke Of The Extraordinary Jurisdiction: Patna High Court

The Patna High Court recently ruled on a writ petition challenging an assessment order and the rejection of an appeal based on the limitation ground.The Court stated that the petitioner by his own failure had 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 IndiaThe Court clarified that when a specific period for delay condonation is provided, there can be no extension by the...

Petitioner Cannot Be Deprived Of The Benefit, Due To Non- Constitution Of The Appellate Tribunal By The Respondents Themselves: Patna High Court

In a recent ruling, the Patna High Court has granted relief to M/s Cohesive Infrastructure Developers Pvt. Ltd, the petitioner, in a Goods and Services Tax (GST) dispute.The division bench comprising Chief Justice K. Vinod Chandran and Justice Rajiv Roy allowed a writ petition filed under Article 226 of the Constitution of India, seeking various reliefs.The petitioner essentially was desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal...