Case Law Details
Rahul Kumar Vs Union of India through the Secretary (Patna High Court)
Introduction: In a recent case before the Patna High Court, the issue of GST registration cancellation due to non-filing of returns was contested by the petitioner, Mr. Rahul Kumar. However, the court upheld the cancellation order, citing procedural irregularities and the petitioner’s failure to avail of appellate remedies.
Detailed Analysis: The petitioner challenged the cancellation of registration by the order dated 14.01.2021, arguing that the show-cause notice issued on 29.12.2020 directed appearance on 24.12.2020, rendering the proceedings illegal due to lack of notice.
While acknowledging the illegality in the notice date, the court emphasized that the petitioner failed to avail of the appellate remedy within the stipulated time frame. Section 107 of the Bihar Goods and Services Tax Act allows an appeal to be filed within three months, extendable with delay condonation for a further period. The Supreme Court’s extension of limitation due to the pandemic situation further provided an opportunity for filing appeals until 30.06.2022.
However, the petitioner filed the appeal on 06.12.2022, well beyond the extended limitation period. The court noted the petitioner’s lack of diligence in availing alternate remedies and ruled against invoking Article 226 jurisdiction.
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