Laches bars challenges to retrospective GST registration after unexplained delay exceeding five years; fresh registration remains available.

Challenge to retrospective GST registration cancellation was held time-barred by laches where unexplained delay exceeded five years; petitioner's claimed ignorance and vagueness of the show cause notice were found not credible given change of business location, fresh GST registration and prior litigation indicating knowledge and availability of remedies. A prior quashed-cancellation decision was distinguished on the ground that it was challenged within a year. Operative effect: the delayed challenge dismissed and petitioner may seek fresh registration if necessary.

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Issues: Whether the writ petition challenging retrospective cancellation of GST registration is barred by laches.

Analysis: The petition challenged an order of retrospective cancellation of GST registration dated 05.07.2021 arising from a show cause notice dated 05.03.2021. The petitioner claimed lack of awareness of the impugned order and vagueness of the show cause notice as reasons for delay. The record shows the petitioner had changed business location, obtained a new GST registration, and had engaged in other legal proceedings and appeals, indicating knowledge of statutory processes and availability of remedies. A closely analogous earlier decision quashing retrospective cancellation was distinguished on facts because that order had been challenged within a year; here the delay exceeded five years and the explanation of ignorance was found not credible. On these factual and legal considerations, the challenge was held to be time-barred by laches and the petitioner was considered capable of obtaining fresh registration if necessary.

Conclusion: The petition is barred by laches and is dismissed in favour of the respondent.

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