Petitioner neither filed GST returns on time nor used alternative remedy – HC dismisses Writ

Sanjeev Kumar Sharma Vs State of Bihar (Patna High Court) In the case of Sanjeev Kumar Sharma Vs State of Bihar, the Patna High Court upheld the cancellation of the petitioner’s GST registration due to non-compliance with the appeal filing deadline and failure to take advantage of an amnesty scheme. The petitioner’s registration was initially canceled on February 9, 2023, due to a six-month lapse in filing GST returns. Although he filed an appeal on January 31, 2024, the court found it to be significantly delayed beyond the statutory period permitted under Section 107 of the Bihar Goods a...