Case Law Details
CGG Construction Vs Union of India (Patna High Court)
The Patna High Court dismissed a writ petition challenging the cancellation of a GST registration and the appellate order affirming that cancellation. The registration had been cancelled with effect from 06.03.2023 on the ground that the petitioner had failed to furnish GST returns for a continuous period of six months. Although the cancellation order referred to the petitioner’s reply dated 05.03.2023 to the show cause notice, it also stated that no reply had been submitted. During the hearing, the Court observed that the petitioner had not challenged the substantive reason for cancellation.
The petitioner submitted that he was unaware of the notice and order due to lack of familiarity with the computer system, that the business was not operational, and that several family members had been affected by coronavirus. It was also stated that professionals were engaged in March 2023 to handle taxation matters and file returns. The Court noted that the petitioner had filed the first appeal after a delay of 21 months, without placing reasons for the delay on record.
It also found that the appellate order had not been annexed to the writ petition. In these circumstances, the Court refused to entertain the writ petition and dismissed it. However, it clarified that the dismissal would not prevent the petitioner from availing any remedy available by way of a second appeal under Section 112 of the CGST/BGST Act, 2017, in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
Heard learned counsel for the petitioner and learned GP-7 for the State.
2. The petitioner in this case is aggrieved by and dissatisfied with the order passed by the Appellate Authority i.e. the Additional Commissioner State Tax, Tirhut Division, Muzzafarpur. Vide his order dated 17.04.2025, the Appellate Authority has affirmed and upheld the order dated 06.03.2023 passed by the Joint Commissioner of State Tax, Sitamarhi Range.
3. Learned counsel for the petitioner submits that on perusal of the order of cancellation of registration as contained in Annexure- ‘P/1’, it would appear that the registration of the petitioner has been cancelled w.e.f. 06.03.2023. The order of cancellation of registration states that the same has got reference to his reply dated 05.03.2023 in response to the notice to show cause dated 02.02.2023 but in the next line, it is stated that no reply to notice to show cause has been submitted.
4. Annexure- ‘P/2’ is the copy of the show cause notice dated 02.02.2023 from which it appears that the cancellation of the registration was proposed on the ground that the petitioner had failed to furnish returns for a continuous period of six months.
5. In course of hearing of the writ application, this Court has noticed that the reason shown in the order of cancellation is not under challenge. The contention of the petitioner is that he was not aware of the notice and the order issued and passed by respondent no. 5 as he was not convergent with computer system. The business was not in operation and several members of the petitioner’s family were affected by corona virus. Therefore, in March 2023, the professionals were entrusted with the task to look into the taxation matter and to file the return. It is evident from the averments made in the writ application that the petitioner does not deny the reasons shown for cancellation of the registration of the petitioner. The petitioner preferred an appeal before the Appellate Authority with a delay of 21 months. The Form GST APL-01 in which the appeal to the Appellate Authority has been preferred has been enclosed as Annexure- ‘P/3’ to the writ application. This does not contain any annexure on the record and the reason for delay has not been placed before this Court. Even the order of the Appellate Authority has not been enclosed with the writ application.
6. In such circumstances, we refuse to entertain the writ application. It is dismissed.
7. This Court would, however, record that dismissal of the writ application would not come in his way in availing his remedy, if any, by way of Second Appeal under Section 112 of the Central Goods and Services Tax/Bihar Goods and Services Tax Act, 2017 in accordance with law.
8. This writ application stands disposed of accordingly.
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