GST Appeal Filed Beyond 4-Month Limit Not Maintainable: Patna HC

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 ...