2024 (10) TMI 959 - HC - GST

Supreme Court Rejects Writ Petition Over Registration Cancellation Due to Expired Time Limits and Missed Appeal Opportunities

The SC dismissed the writ petition challenging registration cancellation, finding it time-barred. The petitioner failed to utilize available appeal ... Cancellation of registration of petitioner - petitioner has not availed of the appellate remedy nor the Amnesty Scheme - SCN is not produced in the writ petition nor is there any averment that it was not received - Violation of principles of natural justice - HELD THAT:- Section 30 of the GST Act also provides for an application for revocation of cancellation within thirty days of the order. Further, the Government had come out with an Amnesty Scheme by Circular No. 3 of 2023 by which the registered dealers, whose registrations were cancelled, were permitted to restore their registration, on payment of all dues, between 31.03.2023 to 31.08.2023. The petitioner did not avail of such remedy also. The petitioner was not a registered dealer after cancellation and there was no monitoring of his activities by the Department in the intervening period. There is no way to ascertain as to whether there was any transaction carried out during the said period. There is also the fact that the petitioner has not availed of the appellate remedy nor the Amnesty Scheme which was made applicable. The writ petition would stand dismissed. The petitioner challenged the cancellation of registration but did not avail the appeal or Amnesty Scheme. The court dismissed the writ petition due to expiration of the limitation period.