Pandemic Extensions Fail to Excuse Delayed Appeal: Procedural Lapses Render Tax Registration Cancellation Valid

HC dismissed the writ petition challenging registration cancellation under BGST Act. Despite pandemic-related limitation extensions, the appeal was filed significantly beyond the prescribed timeline. The court emphasized procedural diligence, noting the petitioner's failure to utilize available amnesty schemes and file requisite returns, thereby upholding the appellate order's rejection.

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Issues involved: Appeal against delay in appellate order and cancellation of registration u/s 107 of BGST Act.

Judgment Summary:

1. The writ petition challenged the appellate order dated 09.01.2024, which was rejected due to delay, filed against the order of cancellation of registration dated 16.08.2019.

2. The appellate remedy was availed with significant delay.

3. Section 107 of the Bihar Goods and Services Tax Act, 2017 allows an appeal within three months, with a further one-month period for delay condonation. Limitation was saved by the Supreme Court due to the pandemic situation until 28.02.2022, with appeals allowed within ninety days from 01.03.2022.

4. The appeal should have been filed by 30.05.2022, as per the extended limitation period, but it was filed on 25.11.2023, well after the extended period expired.

5. The court declined to invoke Article 226, emphasizing the importance of diligence in availing alternate remedies within stipulated timeframes, as the law favors the diligent over the indolent.

6. An Amnesty Scheme by Circular No. 3 of 2023 allowed restoration of registration by paying dues between 31.03.2023 to 30.06.2023, which the petitioner did not utilize.

7. The petitioner failed to demonstrate non-receipt of the show-cause notice for cancellation of registration, and it was noted that returns were not filed for a continuous period of six months.

8. Consequently, the writ petition was dismissed.

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