Writ petition challenged cancellation of GST registration; appeal filed after over a year's delay beyond Section 107 BGST Act limits and Amnesty Scheme not availed. Court declined to exercise Article 226 jurisdiction for an indolent assessee with alternate remedies and dismissed the petition.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.1786 of 2024
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Munna Kumar S/o Sarvesh Kumar Address- C/o Manoj Kumar Gupta, Hari Bihar Colony, Mithapur Bus Stand Road, Ramnagar, PO- GPO, P.S.Jakanpur, Patna- Bihar- 800001.
... ... Petitioner/s
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Appearance :
For the Petitioner/s : Mr. Uma Kant Tiwary, Advocate For the Respondent/s : Dr. K.N. Singh, ASG
====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)
Date : 17-02-2024
The petitioner is aggrieved with the cancellation of registration by Annexure-2 order passed on 23.06.2022.
Patna High Court CWJC No.1786 of 2024 dt.17-02-2024 2/3
with a delay condonation application within one month thereafter. The appeal is said to have been filed only on 28.10.2023, after about one year and one month. In the above circumstances, we find 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.
Patna High Court CWJC No.1786 of 2024 dt.17-02-2024 3/3
petition.
(K. Vinod Chandran, CJ)
(Harish Kumar, J)
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1 issue framed by the court
Whether Article 226 jurisdiction could be invoked to condone gross delay in filing an appeal against cancellation of GST registration despite statutory time limits under Section 107 BGST Act.
Colour shows how this judgement treated each authority
Singh Enterprises v. Commissioner of Central Excise, JamshedpurRelied on¶7
2008 (221) E.L.T. 163 (SC)
2 provisions across 2 enactments
Munna Kumar
The Union of India through Principal Secretary, Central Goods and Service Tax, India its Patna Branch
The Commissioner CGST and CX, GST Bhawan, Patna
The Joint Commissioner Appeal, CGST and CX, Patna
The Superintendent Patna South, Patna West, CGST and CX
K. Vinod Chandran
Harish Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
