2024 (9) TMI 1141 - HC - GST

Cancellation of registration of petitioner due to delay of 138 days in filing the appeal - HELD THAT - Section 107 of the Bihar Goods and Services Tax Act, 2017 permits an appeal to be filed with in three months and also apply for delay condonation with satisfactory reasons with in a further period of one month. An appeal was to be filed on or before 29.05.2022 as permitted by the Hon ble Supreme Court and if necessary with a delay condonation application within one month thereafter. The appeal is said to have been filed only on 06.02.2023, after about seven months from the date on which even the extended limitation period expired. In the above circumstances, 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. The petitioner does not have any case that the show- cause notice was not received by him. Further, it is also pertinent that in the show-cause notice for cancellation of registration it is noticed that the petitioner has not filed reply to the show cause notice. The writ petition would stand dismissed.

Summary

The High Court of Patna dismissed the writ petition challenging the cancellation of registration due to delay in filing the appeal. The petitioner failed to avail of the appellate remedy within the stipulated time frame, and the court declined to invoke Article 226 jurisdiction. The court also noted that the petitioner did not take advantage of the Amnesty Scheme offered by the government to restore registration. The writ petition was dismissed as the petitioner did not respond to the show-cause notice for cancellation of registration.