A.I.B. Fabrication and Electricals Work Vs Union of India And Others (Madhya Pradesh High Court)
The Madhya Pradesh High Court dismissed a writ petition filed by a proprietorship firm challenging orders dated 18.12.2025 and 23.12.2025 relating to cancellation of GST registration and dismissal of appeal as time-barred. The petitioner-firm, engaged in fabrication and electrical work, had obtained GST registration on 14.03.2019. The registration was cancelled on 30.06.2024 by the Range Superintendent under Section 16 of the GST Act, 2017 read with Rule 21(e) of the CGST Rules, 2017. The petitioner subsequently filed an application for revocation of cancellation, which was rejected on 20.01.2025 after issuance of a show cause notice. The petitioner challenged the rejection order through an appeal filed on 26.10.2025, but the appeal was dismissed as barred by limitation.
Before the High Court, the petitioner contended that there was no delay in filing the appeal and argued that the limitation issue required adjudication. However, the Court observed that a statutory remedy of appeal under Section 112 of the GST Act before the GST Appellate Tribunal was available, and the Tribunal had already commenced functioning. The Court noted that the petitioner appeared to have bypassed the statutory remedy to avoid the mandatory pre-deposit of 10% required for filing an appeal. The Court also observed that the petitioner had failed to place necessary documents on record, including the order rejecting the revocation application, thereby preventing complete examination of facts. Holding that the High Court should not burden itself with writ petitions where an effective appellate remedy exists before the GST Tribunal, the Court declined to entertain the petition and dismissed it with liberty to avail the statutory remedy.
