Writ Petition Not Admissible if Assessee Files Appeal After expiry of Amnesty Scheme

Raj Kishore Sah Vs Union of India (Patna High Court) Writ petition is not admissible if an Assessee files an appeal after the limitation period and does not avail the benefit of Amnesty Scheme Summary: The Patna High Court dismissed the writ petition of M/s Raj Kishore Sah challenging the cancellation of GST registration. The petitioner’s GST registration was canceled after a show-cause notice was issued on September 29, 2022, and an order followed on October 12, 2022. The petitioner filed an appeal against this order on December 22, 2023, after the prescribed limitation period under Sec...