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Writ petition for restoration of GST registration dismissed by High Court on account of careless attitude of petitioner in availing his right before authorities.

Petitioner was sleeping over its right after cancellation of its registration. Benefit of GST amnesty scheme denied.

Facts of Case

1. GST Registration of petitioner was cancelled on 14.01.2019 by department on account of non-filing of return for continuous period of six months.

2. Petitioner filed revocation application after 90 days, which was eventually dismissed by department.

3. Petitioner had remedy of challenging the cancellation by filing an appeal, which it did not avail.

4. There was also undue delay in filing writ petition also before High Court.

High Court

I have considered the submissions advanced by the learned counsel for the petitioner. The registration of the petitioner came to be cancelled after issuing show-cause notice on 14.01.2019. The reason for cancellation of registration as found in the order dated 14.01.2019 is suo motu cancellation due to non-filing of returns. It appears that the petitioner-Company had filed an application for revocation of cancellation of registration. But, that application was also rejected as it was filed after 90 days of the order cancelling registration of the petitioner.

The petitioner had remedy of challenging cancellation of registration by filing an appeal which it has not availed.

The cancellation of registration was on 14.01.2019 and that order has attained finality. In this view of the matter, the petitioner cannot be heard to say that as now the amnesty scheme as framed by the Government and as the petitioner wants to avail the benefit of that Amnesty Scheme, the registration which was cancelled needs to be revoked.

The petitioner was sleeping over its right after cancellation of its registration.

There is undue delay even in filing an application for revocation of registration so also even in approaching this Court. The petition as such is devoid of merit and the same is accordingly dismissed.

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Sep 16, 2021


What is the name and citation of the case ?
By: Anindya Bhan | Dt: Sep 20, 2021

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