https://www.taxtmi.com/caselaws?id=763497 The Jharkhand HC dismissed a writ petition challenging rejection of an appeal against GST registration cancellation. The petitioner failed to file returns for six months, leading to a show cause notice. Despite filing a reply, registration was cancelled. The petitioner then filed an appeal after 17 months, which was rejected for exceeding the three-month limitation period under Section 107 of CGST Act, 2017. The HC held the petitioner was not entitled to relief due to lethargic approach, having failed to file returns for six months and subsequently filing the appeal 17 months late without assigning reasons for delay. The court found no hesitation in dismissing the petition given the petitioner's negligent conduct. en-us Tue, 17 Dec 2024 00:00:00 +0530 Mon, 21 Jul 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763497 The Jharkhand HC dismissed a writ petition challenging rejection of an appeal against GST registration cancellation. The petitioner failed to file returns for six months, leading to a show cause notice. Despite filing a reply, registration was cancelled. The petitioner then filed an appeal after 17 months, which was rejected for exceeding the three-month limitation period under Section 107 of CGST Act, 2017. The HC held the petitioner was not entitled to relief due to lethargic approach, having failed to file returns for six months and subsequently filing the appeal 17 months late without assigning reasons for delay. The court found no hesitation in dismissing the petition given the petitioner's negligent conduct. Case-Laws GST Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763497