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 appeal as time-barred.
Additionally, the Bihar government had introduced an Amnesty Scheme allowing businesses to restore canceled registrations upon payment of dues between March 31, 2023, and August 31, 2023. Vaishnavi Enterprises did not avail of this option. The court noted that the petitioner had received the show-cause notice but failed to act in a timely manner. Given the availability of alternative remedies and the petitioner’s lack of diligence, the court refused to exercise its extraordinary jurisdiction under Article 226. Upholding the principle that legal relief favors the diligent, the High Court dismissed the writ petition.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
The petitioner is aggrieved with the cancellation of registration by Annexure P/1 order passed on 14.05.2023, against which an appeal was filed which was rejected as delayed, on 20 03.2024 at Annexure P/2.
