Patna HC Dismisses Petition Against GST Registration Cancellation for Limitation

Rani Enterprises through its Proprietor Vs Union of India through Secretary (Patna High Court) Rani Enterprises, through its proprietor, filed a petition against the cancellation of its GST registration, which occurred on December 30, 2022, following a show-cause notice issued on August 26, 2022. However, the petitioner failed to file an appeal within the required timeframe under Section 107 of the Bihar GST Act, which allowed for an appeal until March 30, 2023, with a one-month delay condonation period. Additionally, the petitioner did not apply for revocation of the cancellation within 30 da...