GST registration cancellation challenged by writ after appeal was filed far beyond the Section 107 BGST Act limitation and Amnesty Scheme window was not availed; writ petition dismissed.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.19402 of 2024
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M/s Abhishek Kumar Singh, GSTIN-10JGQPS5176A1Z8 Proprietor Abhishek Kumar Singh aged 27 Years Resident of S/o Bhuoendra Singh, Korara, Bishunpura, Bazar, Dist.-Siwan, Bihar, 841239.
... ... Petitioner/s
Versus
... ... Respondent/s
====================================================== Appearance : For the Petitioner/s : Mr. Subodh Kumar, Advocate Mr.Nitesh Kumar, Advocate Mr. Amrendra Kumar, Advocate For the Respondent/s : Mr. Vikash Kumar, SC 11
====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE NANI TAGIA ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 20-12-2024
The petitioner is aggrieved with the cancellation of registration by Annexure-3 order passed on 03.08.2023.
Patna High Court CWJC No.19402 of 2024 dt.20-12-2024 2/3
satisfactory reasons within a further period of one month. Here, the order impugned in the appeal was dated 03.08.2023. An appeal was to be filed on or before 01.11.2023 and if necessary with a delay condonation application within one month thereafter. The appeal is said to have been filed only on 09.10.2024, after the limitation period expired.
Patna High Court CWJC No.19402 of 2024 dt.20-12-2024 3/3
the show cause notice. The cancellation was also on account of wrongful claim of input tax credit, which allegation has not
been controverted by the petitioner.
(K. Vinod Chandran, CJ)
(Nani Tagia, J)
Sujit/-
| AFR/NAFR | NAFR |
|---|---|
| CAV DATE | |
| Uploading Date | 20.12.2024 |
| Transmission Date |
1 issue framed by the court
Whether the writ petition against cancellation of GST registration is maintainable when the statutory appeal under Section 107 BGST Act was filed beyond limitation and no delay condonation was sought.
2 provisions across 2 enactments
M/s Abhishek Kumar Singh (Proprietor Abhishek Kumar Singh)
The State of Bihar through the Secretary Cum Commissioner of State Tax, Bihar
The Additional Commissioner, of State Tax, (Appeals), Saran Division (Chhapra)
The Joint Commissioner, State Tax, Saran Circle, Bihar
The Deputy Commissioner SGST, Saran Range Bihar
K. Vinod Chandran
Nani Tagia
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
