2024 (9) TMI 1140 - HC - GST

Cancellation of registration of petitioner - non-filing of returns for six months - time limitation - HELD THAT - Admittedly, there is an appellate remedy which the petitioner 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. Here, the order impugned in the appeal was dated 05.07.2022. An appeal was to be filed on or before 03.10.2022 and if necessary with a delay condonation application within one month there after. The appeal is said to have been filed only on 06.12.2023, after the limitation period having expired long prior. 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

The petitioner's registration was cancelled due to non-filing of returns for six months. The petitioner did not file an appeal within the stipulated time and did not avail of an Amnesty Scheme to restore registration. The court dismissed the writ petition.