Patna HC dismisses GST Registration Cancellation Petition for Failure to Avail Alternate Remedies

Brijesh Kumar Vs State of Bihar (Patna High Court)

In the case of Brijesh Kumar vs. State of Bihar, the Patna High Court dismissed a petition challenging the cancellation of GST registration on the grounds of failure to pursue alternative remedies within the specified time limits. The petitioner had his GST registration cancelled on May 6, 2023, but sought to appeal the decision significantly past the allowed deadlines set forth by the Bihar Goods and Services Tax Act, 2017 (BGST Act). The BGST Act allows for an appeal to be filed within three months of the cancellation, w

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