Bharti Enterprises Vs Union of India (Patna High Court)
GST Registration cancellation- Failure to avail amnesty Scheme: Patna HC Quashes Writ
In a recent ruling, the Patna High Court has dismissed the writ petition filed by Bharti Enterprises challenging the cancellation of their GST registration. The court’s decision underscores the importance of adhering to procedural timelines and availing of available remedies.
Background
The petitioner, Bharti Enterprises, challenged the cancellation of their GST registration through an order dated April 13, 2022. The cancellation was based on the non-filing of returns over a continuous six-month period. The petitioner’s appeal was filed significantly late, on December 16, 2023, well beyond the allowed period for both filing and delay condonation.
Key Points of the Judgment
- Delay in Filing Appeal: The Patna High Court noted that under Section 107 of the Bihar Goods and Services Tax Act, 2017, an appeal must be filed within three months from the date of the order. Additionally, a delay condonation application must be filed within a further month if necessary. The petitioner’s appeal was filed over one year and six months past the deadline, leading the court to dismiss the appeal on grounds of procedural delay.
- Amnesty Scheme: The court highlighted that an Amnesty Scheme had been introduced by the government, allowing registered dealers to restore their GST registration by paying all dues between March 31, 2023, and August 31, 2023. Bharti Enterprises did not take advantage of this scheme, which could have potentially resolved their registration issues.
- Lack of Diligence: The court emphasized that the writ petition was not a substitute for available remedies, particularly when there are delays and a lack of diligence in pursuing those remedies. The petitioner failed to show that the show-cause notice was not received or that returns were filed during the period in question.
Conclusion
