Lord’s Bhaskar Ventures Vs Union of India (Patna High Court)
A recent ruling by the Patna High Court has dismissed a writ application filed by M/s Lord’s Bhaskar Ventures against the Union of India, upholding the cancellation of the company’s GST registration. The court’s decision was based on the petitioner’s failure to file an appeal within the statutory period, a principle rooted in judicial precedents.
The case originated from the cancellation of the petitioner’s GST registration under the Central Goods and Services Tax Act, 2017. The registration was cancelled by the Superintendent of Patna City East Range on March 9, 2023, following an ex parte order dated January 14, 2023. This action was taken because the company had not filed its GSTR-1 and GSTR-3B monthly returns for a continuous period of more than six months, specifically from January 2022.
According to the petitioner, the show cause notice for the cancellation was not sent to their registered email or physical address but was instead published on the web portal. The company claimed it had no knowledge of the cancellation and, as a result, could not file an appeal within the prescribed statutory period of three months under Section 107 of the CGST Act. The law allows for an extension of one month beyond this period, bringing the total permissible time to four months.
