Writ petition against cancellation of GST registration dismissed. The petitioner filed the statutory appeal far beyond the limitation and condonation window under s. 107(4) BGST Act, did not avail of the Amnesty Scheme (Circular No. 3 of 2023), and did not controvert the show-cause allegations.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.8376 of 2024
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M/s Rajkishore Sah (A Sole Proprietorship Firm) having its registered office at Ward No. 02, Tulsiyahi, Bihra, Tulsipatti, Saharsa, Bihar-852124 through its sole proprietor Mr. Rajkishor Sah, aged about 46 year, S/o Saury Narayan Sah @ Sauryanarayan Sah.
... ... Petitioner/s
... ... Respondent/s
====================================================== Appearance : For the Petitioner/s : Mr. Abhinav Alok, Advocate For the Respondent/s : Mr. Dr. K. N. Singh, ASG Mr. Anshuman Singh, Sr. SC CGST & CX For the State : Mr. Shivaditya Dhari Sinha, AC to AG Mr. Vivek Prasad, GP-7 ======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE and
HONOURABLE MR. JUSTICE HARISH KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)
Date : 19-06-2024
The petitioner is before this Court challenging the cancellation of registration dated 12.10.2022 at Annexure-P/2, before which a show-cause notice was issued on 29.09.2022. Against the order of cancellation of registration, the petitioner preferred an appeal on 22.12.2023.
Patna High Court CWJC No.8376 of 2024 dt.19-06-2024 2/3
provision of condonation of delay, if the appeal is filed delayed, within one month of expiry of limitation. The appeal ought to have been filed on or before 11.01.2023 or before 10.02.2023 with a delay condonation application.
Patna High Court CWJC No.8376 of 2024 dt.19-06-2024 3/3
The delay stands against the petitioner.
exercise of discretion.
(K. Vinod Chandran, CJ)
(Harish Kumar, J)
shivank/-
| AFR/NAFR | NAFR |
|---|---|
| CAV DATE | NA |
| Uploading Date | 20.06.2024. |
| Transmission Date | NA |
1 issue framed by the court
Whether the writ petition challenging cancellation of GST registration should be entertained despite a badly delayed appeal and non-use of the Amnesty Scheme.
1 provisions across 1 enactments
M/s Rajkishore Sah (A Sole Proprietorship Firm) through its sole proprietor Mr. Rajkishor Sah
The Union of India through the Secretary, Ministry of Finance, Department of Revenue
The State of Bihar through its Commissioner, BGST
Superintendent, CGST and CX, Saharsa
Assistant Commissioner of State Tax, Saharsa
K. Vinod Chandran
Harish Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
