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RAJKISHORE SAH vs. UNION OF INDIA AND OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
HARISH KUMAR

Pet. Counsel

Abhinav Alok

Res. Counsel

K. N. Singh

Anshuman Singh

Petitioner / Applicant	RAJKISHORE SAH
Respondent	UNION OF INDIA AND OTHERS
Court	Patna High Court
State	Bihar
Date	Jun 19, 2024
Order No.	Civil Writ Jurisdiction Case No. 8376 of 2024
Citation	2024(6) TAXREPLY 10643
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ORDER
JUDGMENT The petitioner is before this Court challenging the cancellation of registration dated 12.10.2022 at Annexure-P/2, before which a show-cause notice was issued on 29.09.2022. Against the order of cancellation of registration, the petitioner preferred an appeal on 22.12.2023. 2. In the BGST Act, u/s 107(4) there is a provision for filing an appeal within three months of the order and a further provision of condonation of delay, if the appeal is filed delayed, within one month of expiry of limitation. The appeal ought to have been filed on or before 11.01.2023 or before 10.02.2023 with a delay condonation application. 3. The petitioner filed an appeal on 22.12.2023, after expiry of the limitation period. 4. Further, the Government had come out with an Amnesty Scheme by Circular No. 3 of 2023 by which the registered dealers, whose registrations were cancelled, were permitted to restore their registration, on payment of all dues, between 31.03.2023 to 31.08.2023.....