Case Law Details
Ramesh Radav Vs Union of India (Patna High Court)
In a recent judgment, the Patna High Court dismissed a writ petition challenging the cancellation of GST registration by the Union of India. The petitioner, Ramesh Radav, contended that the cancellation order, dated 20.01.2021, was based on a show-cause notice that directed appearance on 04.01.2021. The petitioner raised objections, including the discrepancy in dates and the lack of filing of returns for a continuous period of six months.
Here is an analysis of the key points from the judgment:
1. Delayed Appeal Filing: The petitioner had the option to appeal the cancellation order within three months, with an additional one month for delay condonation under Section 107 of the Bihar Goods and Services Tax Act, 2017 (BGST Act). The Supreme Court had granted a limitation saving between 15.03.2020 and 28.02.2022 due to the pandemic, allowing an appeal to be filed within ninety days from 01.03.2022. The petitioner filed the appeal on 29.10.2023, well beyond the stipulated time.
2. Alternative Remedies and Diligence: The court emphasized that the writ jurisdiction under Article 226 is not to be invoked when alternative remedies are available and the petitioner has not been diligent in availing such remedies within the stipulated time. The law is inclined towards those who are diligent and not those who are indolent.
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