No Relief to Be Granted for 403 Days Delay in Filing Appeal Against Cancellation of GST Registration

Case Details: Pragati Bio & Renewable Energy v. Principal Commissioner, Central Goods and Service Tax - [2024] 169 taxmann.com 635 (Jharkhand)

Judiciary and Counsel Details

• M.S. Ramachandra Rao, CJ.
• Rohit Ranjan Sinha, Adv. for the Petitioner.
• P.A.S. Pati, Sr. S.C. for the Respondent.

Facts of the Case

The petitioner was a proprietorship firm engaged in the business of getting Bio Gas Plant manufactured, its installation raising awareness for use of Bio Gas and its Bio Product. It received a show cause notice for cancellation of GST Registration due to non-compliance of GST REG 2017. Thereafter, the registration was cancelled and it filed appeal with a delay of 403 days and the appeal was rejected on the ground of limitation itself.

It filed writ petition and contended that business activity of the petitioner suffered drastically and financial activities were almost zero and under the financial constraints the petitioner could not even pay the fee to its consultant.

High Court Held

The Honorable High Court noted that the petitioner did not file any reply against show cause notice and the registration was cancelled due to non-compliance. Moreover, the appeal was filed with a delay of 403 days which is admittedly beyond the period of 3 months limitation fixed for filing appeal under the Act. Therefore, the Court dismissed the petition since no relief can be granted on grounds of delay and laches.