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of <h1>GST Registration Cancellation Upheld Due to Missed Statutory Timelines and Procedural Non-Compliance with Administrative Remedies</h1> <h3>Balaji Motors Versus Assistant Commissioner, Rajasthan Goods And Service Tax Department, Circle- Jhunjhunu, Ward-3 Headquarter, Chirawa, Rajasthan, Appellate Authority, Rajasthan Goods And Service Tax, Bikaner (Raj.)., Principal Commissioner, Central Goods And Service Tax New Central Revenue Building Statute Circle, Jaipur</h3> HC dismissed GST registration cancellation challenge, finding petitioner failed to file revocation or appeal within statutory time. Court declined ... Seeking restoration of cancellation of GST registration due to the petitioner's failure to apply for revocation or file an appeal within the statutory limitation period - HELD THAT:- The issue decided in order dated 20.11.2024 [2024 (11) TMI 1432 - RAJASTHAN HIGH COURT] where it was held that 'Though learned counsel for the petitioner seeks indulgence of this Court by submitting that there are certain petitions which have been entertained, we are not inclined to exercise our discretion under Article 226 of the Constitution of India in the matter where a party has remained indolent for the last one year in not only failing to take statutory remedy available under the law but also in approaching this Court.' The writ petition is dismissed with liberty to the petitioner to apply fresh registration before the competent authority. The Rajasthan High Court dismissed a petition challenging the cancellation of GST registration due to the petitioner's failure to apply for revocation or file an appeal within the statutory limitation period. The court declined to exercise discretion under Article 226 of the Constitution of India, noting the petitioner's inaction for over a year. The petition was dismissed, but the petitioner was granted liberty to seek fresh registration by applying before the competent authority.
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