Patna HC Refuses Relief as GST First Appeal Was Filed After 21-Month Delay

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 ...