M/S Cgg Construction v. The Union of India
GST registration cancellation – writ dismissed at admission/hearing stage
Case brief
What is this about?
Patna High Court, CWJC No. 3439 of 2026, decided 19-06-2026 (Rajeev Ranjan Prasad, J.; Kumar Manish, J.). Writ petition by M/S CGG Construction against appellate order upholding cancellation of GST registration with effect from 06.03.2023 (show cause notice dated 02.02.2023 for non-filing of returns for six months) dismissed; appeal under Form GST APL-01 was filed with 21 months' delay without explanation. Liberty noted to pursue Second Appeal under Section 112 of the Central Goods and Services Tax/Bihar Goods and Services Tax Act, 2017. Keywords: GST registration cancellation, delayed appeal, Section 112 second appeal, alternative remedy, CGST/BGST Act 2017.
What did the court decide?
The Court refused to entertain the writ application and dismissed it, the petitioner not having denied the reasons shown for cancellation, the appeal having been filed with a 21-month delay, and neither the reason for delay nor the appellate order having been placed on record.