Patna HC Dismisses GST Writ Petition for Delay & Alternate Remedies

Vaishnavi Enterprises Vs State of Bihar (Patna High Court) The Patna High Court dismissed the writ petition filed by Vaishnavi Enterprises challenging the cancellation of its GST registration under the Bihar Goods and Services Tax Act, 2017 (BGST Act). The petitioner’s registration was canceled by an order dated May 14, 2023. An appeal was required to be filed within three months, with a possible one-month extension for delay condonation. However, the petitioner filed the appeal only on March 20, 2024—well beyond the permitted time frame. Consequently, the appellate authority rejected the ...