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of <h1>Court Dismisses Petition Over Registration Cancellation Due to Delay in Pursuing Appellate Remedy Under Bihar GST Act.</h1> The HC of Patna dismissed the writ petition contesting the cancellation of registration due to the petitioner's delay in pursuing the appellate remedy ... Cancellation of registration due to the petitioner's delay in availing the appellate remedy provided under Section 107 of the Bihar Goods and Services Tax Act, 2017 - HELD THAT:- Section 107 of the Bihar Goods and Services Tax Act, 2017 (BGST Act) permits an appeal to be filed within three months and also apply for delay condonation with satisfactory reasons within a further period of one month. Here, the order impugned in the appeal was dated 14.03.2022. An appeal was to be filed on or before 13.06.2022 and if necessary with a delay condonation application within one month thereafter. The appeal is said to have been filed only on 03.12.2023, after about one year five months. There are no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is not a measure to be employed where there are alternate remedies available and the assessee has not been diligent in availing such alternate remedies within the stipulated time. The law favours the diligent and not the indolent. The petitioner does not have any case that the show cause notice was not received by him, which is not produced herein. 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. Petition dismissed. The High Court of Patna dismissed the writ petition challenging the cancellation of registration due to the petitioner's delay in availing the appellate remedy provided under Section 107 of the Bihar Goods and Services Tax Act, 2017. The court emphasized the importance of diligence in utilizing available legal remedies within stipulated timeframes. The petitioner also failed to take advantage of an Amnesty Scheme offered by the government for restoring cancelled registrations.
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