2025 (9) TMI 737

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....on of the cancellation order nor appealed against the same. 4. The learned counsel for the Petitioner refers to certain difficulties faced by the Petitioner due to domestic reasons and states that the non-filing of an appeal or an application for revocation within the prescribed period of limitation ought not to come in the Petitioner's way because the Petitioner was now alleging breach of natural justice. 5. The learned counsel pointed out that the show cause notice dated 27 May 2022 had nowhere alleged that the cancellation of registration was proposed with any retrospective effect. However, he pointed out that by the impugned order dated 8 June 2022, the GST registration has been cancelled w.e.f. 4 August 2017, i.e. from the date o....

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....cancellation order. Only after considerable delay, which also has not been explained, has the Petitioner instituted this Petition, bypassing the alternate statutory remedies available. 11. In the case of Glaxo Smith Kline (supra), the Assessee had instituted an Appeal to challenge the impugned order. However, this Appeal was instituted even after the condonable period prescribed under the statute. Upon dismissal of the Appeal, the Petitioner invoked the remedy under Article 226 of the Constitution of India. This was not allowed by the Hon'ble Supreme Court. 12. The Hon'ble Supreme Court held that where the right or liability is created by a statute, which gives a special remedy for enforcing it, the remedy provided by that statute mus....

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....t has also held that the High Court is certainly not free to entertain the writ petition assailing the assessment order if filed beyond the statutory period of maximum 60 days in filing appeal. A similar view is expressed by the Supreme Court in its decision in the case of ONGC v. Gujarat Energy Transmission Corporation Ltd. (2017) 5 SCC 42 as also by the Co-ordinate Bench of this Court in Abhuydaya Cooperative Bank Ltd. v. Union of India through Joint Secretary and Ors. 2021 SCC OnLine Bom 6126 where the Courts were dealing with the issue of statutory appeal filed beyond the stipulated period and condoning the delay after such prescribed maximum time limit under the statute. 15. In this case, the show cause notice of 27 May 2025 had giv....