Bokna Raiyat Rojgar Committee Vs Union of India (Jharkhand High Court)
Jharkhand High Court addressed a writ petition filed by Bokna Raiyat Rojgar Committee challenging the cancellation of its GST registration and the rejection of its appeal by the Additional Commissioner (Appeal). The petitioner sought to overturn the cancellation order dated May 12, 2022, issued due to non-filing of returns for six consecutive months, and the subsequent appellate order dated February 26, 2024, which dismissed the appeal as time-barred. The petitioner attributed the lapse in compliance to financial constraints arising from delayed payments by service recipients and personal health issues, which also led to the delayed filing of the statutory appeal 17 months past the prescribed deadline.
The court noted that under Section 107 of the CGST Act, 2017, an appeal must be filed within three months of the order, with an additional month allowed for justified delays. The petitioner’s appeal, delayed by 17 months, far exceeded the permissible timeline without any substantial cause. Observing that statutory timelines are binding and cannot be relaxed, the court upheld the cancellation and dismissed the petition, emphasizing that the petitioner’s negligence in compliance and appeal filing rendered the relief untenable. The court declined to interfere with the appellate order, reaffirming the importance of adhering to procedural mandates under GST law.
