GST registration cancellation and delayed appeal: writ relief declined where statutory remedies and amnesty restoration were not used.

A writ challenge to GST registration cancellation was not entertained where the statutory appeal under Section 107 of the Bihar GST Act was filed after the prescribed limitation period and beyond the limited condonation window. The text notes that an amnesty scheme under Circular No. 3 of 2023 allowed cancelled registrants to seek restoration within a specified period, but that remedy was not used. In the absence of any denial of service of the show-cause notice, the writ court declined to invoke Article 226, treating the available statutory remedies and the petitioner's lack of diligence as decisive against interference.

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Issues: Whether the writ court should interfere with the cancellation of GST registration when the statutory appeal was filed beyond limitation and the petitioner did not avail the amnesty window for restoration of registration.

Analysis: The statutory appeal under Section 107 of the Bihar Goods and Services Tax Act, 2017 was required to be filed within the prescribed limitation period, with a further limited period for seeking condonation of delay on sufficient cause. The appeal in question was filed long after the expiry of that period. The Court also noted that an amnesty scheme under Circular No. 3 of 2023 enabled cancelled registrants to seek restoration within the stipulated window, which the petitioner did not use. In these circumstances, and in the absence of any denial of service of the show-cause notice, the invocation of writ jurisdiction under Article 226 was found unwarranted in view of the availability of alternate statutory remedies and the petitioner's lack of diligence.

Conclusion: Interference under Article 226 was declined, and the challenge to the cancellation of registration was not entertained.

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