2024 (5) TMI 1374 - HC - GST

Rejection of appellate order on the ground of delay - cancellation of registration - HELD THAT - Admittedly, the appellate remedy was availed with gross delay. 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 - taking into account the saving of limitation granted by the Hon ble Supreme Court in IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2021 (3) TMI 497 - SC ORDER , therein, due to the pandemic situation limitation was saved between 15.03.2020 till 28.02.2022. It was also directed that an appeal could be filed within ninety days from 01.03.2022. 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. The law favours the diligent and not the indolent. Petition dismissed.

Summary

Issues involved: Appeal against delay in appellate order and cancellation of registration u/s 107 of BGST Act.

Judgment Summary:

1. The writ petition challenged the appellate order dated 09.01.2024, which was rejected due to delay, filed against the order of cancellation of registration dated 16.08.2019.

2. The appellate remedy was availed with significant delay.

3. Section 107 of the Bihar Goods and Services Tax Act, 2017 allows an appeal within three months, with a further one-month period for delay condonation. Limitation was saved by the Supreme Court due to the pandemic situation until 28.02.2022, with appeals allowed within ninety days from 01.03.2022.

4. The appeal should have been filed by 30.05.2022, as per the extended limitation period, but it was filed on 25.11.2023, well after the extended period expired.

5. The court declined to invoke Article 226, emphasizing the importance of diligence in availing alternate remedies within stipulated timeframes, as the law favors the diligent over the indolent.

6. An Amnesty Scheme by Circular No. 3 of 2023 allowed restoration of registration by paying dues between 31.03.2023 to 30.06.2023, which the petitioner did not utilize.

7. The petitioner failed to demonstrate non-receipt of the show-cause notice for cancellation of registration, and it was noted that returns were not filed for a continuous period of six months.

8. Consequently, the writ petition was dismissed.