2024 (10) TMI 1424 - HC - GST

Cancellation of registration before SCN issued - no appellate remedy for reason of the limitation period having expired long prior - petitioner did not availed 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 - HELD THAT - 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 neither availed of the appellate remedy nor the Amnesty Scheme which was made applicable. Petitioner also does not in the memorandum of writ petition controvert the allegation in the show cause notice that no returns were filed for the prescribed periods. The law favours the diligent and not the indolent. The delay stands against the petitioner.

Summary

The High Court of Patna dismissed the writ petition challenging the cancellation of registration due to failure to avail appellate remedy within the limitation period. The petitioner did not respond to show-cause notice or avail of Amnesty Scheme to restore registration. Failure to file returns and lack of monitoring of activities also contributed to the dismissal of the petition.