2024 (8) TMI 1380 - HC - GST

Time limitation - appeal filed beyond time limitation - Cancellation of registration of petitioner - HELD THAT - The petitioner filed an appeal on 22.12.2023, after expiry of the limitation period - Further, the Government had come out with an Amnesty Scheme by Circular No. 3 of 2023 by which the registered dealers, whose registrations were cancelled, were permitted to restore their registration, on payment of all dues, between 31.03.2023 to 31.08.2023. The petitioner did not avail of such remedy also. The petitioner being not a registered dealer, there was no monitoring of his activities by the Department in the intervening period. There is no way to ascertain as to whether there was any transaction carried out during the said period. It is also a fact that the petitioner has filed a delayed appeal and also not availed the remedy of Amnesty Scheme which was made applicable. The petitioner also does not in the memorandum of writ petition controvert the allegation in the show cause notice that he failed to furnish returns for a continuous period of six months. The law favours the diligent and not the indolent. The delay stands against the petitioner. Petition dismissed.

Summary

The petitioner challenged the cancellation of registration after filing an appeal beyond the limitation period. The petitioner did not avail of the Amnesty Scheme to restore registration. The Court dismissed the writ petition due to the delay in filing the appeal and lack of diligence.