Patna High Court Dismisses Plea Against GST Registration Cancellation

Ramesh Radav Vs Union of India (Patna High Court) In a recent judgment, the Patna High Court dismissed a writ petition challenging the cancellation of GST registration by the Union of India. The petitioner, Ramesh Radav, contended that the cancellation order, dated 20.01.2021, was based on a show-cause notice that directed appearance on 04.01.2021. The petitioner raised objections, including the discrepancy in dates and the lack of filing of returns for a continuous period of six months. Here is an analysis of the key points from the judgment: 1. Delayed Appeal Filing: The petitioner had the o...