Patna HC dismisses Petition on GST Registration Cancellation of non-Diligent petitioner

Association of Otolaryngologists of Bihar Vs Principal Commissioner (Patna High Court) In the case of Association of Otolaryngologists of Bihar vs. Principal Commissioner, the Patna High Court dismissed the petition challenging the cancellation of GST registration dated October 18, 2022. The petitioner argued that they did not receive the notice for cancellation and failed to appeal or use the Amnesty Scheme introduced by GST Notification No. 03/2023–Central Tax [G.S.R. 246(E)] Dated: 31/03/2023, which allowed reinstatement of cancelled registrations from March 31, 2023, to August 31, 2023. ...