The High Court rejected an appellate order due to gross delay in ...

Cancellation of registration: Petition dismissed due to gross delay in availing appellate remedy. Law favors diligence over indolence.

Case Laws GST

May 30, 2024

The High Court rejected an appellate order due to gross delay in filing, citing Section 107 of the Bihar Goods and Services Tax Act, 2017 involving the issue of cancellation of registration. The Act allows appeals within three months, with a one-month extension for delay condonation with valid reasons. The Supreme Court's order on limitation during the pandemic was considered, setting a deadline for filing appeals. The court emphasized that Article 226 jurisdiction should not be used when alternate remedies are available and the party failed to act diligently within the prescribed time. The principle of favoring diligence over indolence was highlighted, leading to the dismissal of the petition.

View Source

← Previous Next →

The High Court rejected an appellate order due to gross delay in ...

Cancellation of registration: Petition dismissed due to gross delay in availing appellate remedy. Law favors diligence over indolence.

Case Laws GST

May 30, 2024

You may also like:

Cancellation of petitioner's GST registration - registered premises - Authorities found that it is a residential house and there is no business running - Petition may...

Cancellation of GST registration of petitioner - The Court noted the reasons for cancellation as non-filing of returns for over six months, a violation under the Central...

Revocation of cancellation of registration of the petitioner - The petitioner had remedy of challenging cancellation of registration by filing an appeal which it has not...

Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate...

Validity of faceless assessment - allegation of the petitioner that it did not have the opportunity of being heard by the assessing officer - Liberty granted to the...

Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail...

The Appellate Tribunal condoned a 97-day delay in filing an appeal due to a prior writ petition. An order lacking a Document Identification Number was deemed...

Petitioner seeking to rectify its Income Tax return qua the TDS now being reflected under the correct PAN - with the expiry of limitation, the law bars the remedy even...

The High Court considered the maintainability of an appeal u/s the GST Act. The appeal was dismissed due to a 152-day delay in filing. The court clarified that the...

Power of HC to entertain writ petition where alternative appellate remedy is available

IT- waiver of penalty – no appellate remedy available – HC accepts writ petition

The High Court dismissed the petitioner's challenge to the reopening of assessment u/s 147, citing the petitioner's delayed compliance with notice u/s 148 and failure to...

Maintainability of writ petition - gross delay in filing appeal - There are no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is...

Validity of reopening of assessment u/s 147 - if the appellant is to be relegated to pursue the appellate remedy, all such findings needs to be vacated, otherwise it...

Availability of alternative remedy - bar to invoke writ jurisdiction or not - Once the petitioner has availed the remedy of appeal, it would be inappropriate to...

Quick Updates: