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. The Court noted that the petitioner did not engage with available remedies or file a nil return despite claiming no taxable income during the relevant period. Emphasizing that the law favors those who diligently pursue their rights, the Court found no grounds for extraordinary relief under Article 226 of the Constitution and thus rejected the writ petition.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
The petitioner is before this Court challenging the cancellation of registration dated 18.10.2022 at Annexure-P/3. A notice was issued as per Annexure-P/2, which it is contended was not received. An appeal is provided from Annexure-P/3, which was not availed of. Further, the Government had come out with an Amnesty Scheme by Circular No. 3 of 2023 by which the registered dealers, whose registrations were cancelled, were permitted to restore their registration, on payment of all dues, between 31.03.2023 to 31.08.2023. The petitioner did not avail of such remedy also.
