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TMI Blog2024 (9) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... il Writ Jurisdiction Case No. 5451 of 2024 - - - 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 dela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SH KUMAR For the Petitioner: Mr. Madan Kumar Advocate For the Respondent: Dr. K.N. Singh, ASG Mr. Anshuman Singh, Advocate Mr. Vivek Prasad, GP-7 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved with the cancellation of registration by Annexure-1 order passed on 05.07.2022. 2. Admittedly, there is an appellate remedy which the petitioner availed with gross delay. 3. Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lternate remedies within the stipulated time. The law favours the diligent and not the indolent. 5. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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