Raj Kishore Sah Vs Union of India (Patna High Court)
Writ petition is not admissible if an Assessee files an appeal after the limitation period and does not avail the benefit of Amnesty Scheme
Summary: The Patna High Court dismissed the writ petition of M/s Raj Kishore Sah challenging the cancellation of GST registration. The petitioner’s GST registration was canceled after a show-cause notice was issued on September 29, 2022, and an order followed on October 12, 2022. The petitioner filed an appeal against this order on December 22, 2023, after the prescribed limitation period under Section 107(4) of the CGST Act had expired. Additionally, the petitioner did not utilize the Government’s Amnesty Scheme, available from March 31, 2023, to August 31, 2023, which could have restored the registration upon payment of all dues. The court observed that the petitioner was not a registered dealer during the relevant period, and there was no way to monitor his business activities or ascertain if any transactions occurred. Citing the petitioner’s failure to act diligently by both delaying the appeal and not availing of the Amnesty Scheme, the court dismissed the petition and declined to exercise its discretion in favor of the petitioner.
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The Hon’ble Patna High Court in M/s Raj Kishore Sah v. Union of India [Civil Writ Jurisdiction Case No. 8376 of 2024 dated June 19, 2024], dismissed the writ petition challenging the cancellation of GST registration, where the Assessee had not availed remedy of the Amnesty scheme provided by the Government vide Notification No. 03/2023-Central Tax dated March 31, 2023 (“the Notification”) and filed the appeal after the time limit prescribed under section 107 of the Central Goods and Services Tax Act (“the CGST Act”).
