2024 (12) TMI 1537 - HC - GST

Seeking restoration of cancellation of GST registration due to the petitioner s failure to apply for revocation or file an appeal within the statutory limitation period - HELD THAT - The issue decided in order dated 20.11.2024 2024 (11) TMI 1432 - RAJASTHAN HIGH COURT where it was held that Though learned counsel for the petitioner seeks indulgence of this Court by submitting that there are certain petitions which have been entertained we are not inclined to exercise our discretion under Article 226 of the Constitution of India in the matter where a party has remained indolent for the last one year in not only failing to take statutory remedy available under the law but also in approaching this Court. The writ petition is dismissed with liberty to the petitioner to apply fresh registration before the competent authority.

Summary

The Rajasthan High Court dismissed a petition challenging the cancellation of GST registration due to the petitioner's failure to apply for revocation or file an appeal within the statutory limitation period. The court declined to exercise discretion under Article 226 of the Constitution of India, noting the petitioner's inaction for over a year. The petition was dismissed, but the petitioner was granted liberty to seek fresh registration by applying before the competent authority.