GST registration cancellation challenge failed where delayed appeal and unused amnesty scheme barred writ relief.

A writ challenge to GST registration cancellation was found not maintainable where the statutory appellate remedy under Section 107 of the Bihar Goods and Services Tax Act, 2017 had been pursued with gross delay beyond the permissible condonation window. The court noted that the appeal was filed well after the cancellation order and that there was no material disputing service of the show-cause notice or the stated ground of non-filing of returns for six continuous months. It also noted the petitioner had not used the amnesty scheme under Circular No. 3 of 2023 for restoration of cancelled registrations. On these facts, the writ petition was liable to be dismissed.

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Issues: Whether the writ petition challenging cancellation of GST registration was liable to be entertained despite the existence of an appellate remedy filed with gross delay and the petitioner's failure to avail the amnesty scheme.

Analysis: Section 107 of the Bihar Goods and Services Tax Act, 2017 provides an appeal within the prescribed period and permits condonation only within the further statutory window on satisfactory reasons. The impugned cancellation order was of 05.07.2022, whereas the appeal was filed only on 06.12.2023, far beyond the limitation period. The petitioner also did not avail the amnesty scheme under Circular No. 3 of 2023 for restoration of cancelled registrations, and there was no material to dispute service of the show-cause notice or the stated ground of non-filing of returns for six continuous months.

Conclusion: The writ petition was not maintainable in the facts and was liable to be dismissed.

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