1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Tax Registration Cancellation Upheld: Missed Deadlines and Amnesty Scheme Render Writ Petition Ineffective Due to Procedural Lapses</h1> HC dismissed writ petition challenging tax registration cancellation. Petitioner failed to file appeal within statutory timelines and missed amnesty ... Appeal rejected on the ground of being delayed - cancellation of registration of petitioner - HELD THAT:- Section 107 of the Bihar Goods and Services Tax Act, 2017 (BGST Act) permits an appeal to be filed within three months and also apply for delay condonation with satisfactory reasons within a further period of one month. Here, the order impugned in the appeal was dated 14.05.2023. An appeal was to be filed on or before 12.08.2023 and if necessary with a delay condonation application within one month thereafter, i.e. on or before 11.09.2023. The appeal is said to have been filed only on 20.03.2024, after the limitation period expired. The petitioner does not have any case that the show-cause notice was not received by him. There are no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is not a measure to be employed where there are alternate remedies available and the assessee has not been diligent in availing such alternate remedies within the stipulated time - petition dismissed. The petitioner challenged cancellation of registration by order dated 14.05.2023; an appeal under Section 107 of the Bihar Goods and Services Tax Act, 2017 had to be filed within three months (by 12.08.2023) with any delay-condonation application within a further month (by 11.09.2023). The appeal was filed only on 20.03.2024, after the limitation period expired. An Amnesty Scheme (Circular No. 3 of 2023) permitted restoration of registration on payment of dues between 31.03.2023 and 31.08.2023, which the petitioner did not avail. There is no claim that the show-cause notice was not received. Given availability of alternate remedies and the petitioner's failure to act diligently within prescribed timeframes, the court declined to invoke extraordinary jurisdiction under Article 226, holding that the remedy by writ is not appropriate where alternate remedies exist; as stated, the 'law favors the diligent and not the indolent.' The writ petition was dismissed.
TaxTMI 
TaxTMI 
