Cancellation of GST registration for nonfiling of returns denied revocation due to delay; writ relief refused as barred

Cancellation of GST registration for nonfiling of returns was upheld where notices proposing cancellation were issued and not answered; the petitioner delayed seeking revocation or invoking remedies and the appeal was dismissed as barred by limitation. The High Court declined discretionary writ relief because the petitioner failed to act expeditiously and the case did not merit equitable interference, relying on higher court precedent. The petition is dismissed and the cancellation remains effective.

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Issues: Whether the writ petition challenging cancellation of GST registration and the rejection of revocation/appeal as time-barred should be allowed.

Analysis: The petitioner failed to reply to the show-cause notice issued on 08.10.2022 and registration was cancelled on 10.11.2022. No application for revocation or acknowledgement within the statutory period is shown. The appeal and written submissions filed in 2024 were filed after the period of limitation and were dismissed as time-barred. The petitioner was afforded notices proposing cancellation and did not take timely steps to seek revocation or file appeal.

Conclusion: The writ petition is dismissed and the challenge to cancellation and to the rejection of revocation/appeal as barred by limitation is rejected (resulting in dismissal of the petition).

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