2024 (1) TMI 1358 - HC - GST

Maintainability of petition - availability of alternative remedy - Cancellation of registration of Petiitoner - HELD THAT - Admittedly there is an appellate remedy which the petitioner availed with gross delay. 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 with in a further period of one month. Here the order impugned in the appeal was dated 11.01.2023. An appeal was to be filed on or before 11.04.2023 and if necessary with a delay condonation application with in one month thereafter - 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 with in 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. Further it is also pertinent that the reason stated in the show-cause notice for cancellation of registration is that the petitioner has not filed returns for a continuous period of six months. The petitioner does not have any case that he had in fact filed a return in the continuous period of six months. In the present case it is specifically indicated that the reply was considered and that there was failure to furnish returns for a continuous period of six months. Petition dismissed.

Summary

The petitioner's registration cancellation appeal was dismissed due to delay in filing. The court found no reason to use Article 226 jurisdiction as alternate remedies were available but not utilized in time. The petitioner failed to file returns for six months, leading to cancellation. The court distinguished this case from a previous decision and dismissed the writ petition.