Kerala HC Dismisses Writ Petition Challenging GST Registration Cancellation Due to Procedural Delays [Read Order]
The court's decision was based on the procedural lapses and inordinate delay, and it did not delve into the merits of the original cancellation order itself.
The Kerala High Court has dismissed a writ petition filed by a garment businessman, challenging the cancellation of his GST registration due to significant procedural delays and his failure to pursue the statutory remedies within the prescribed time limits.
Justice Ziyad Rahman A.A. held that the petitioner could not seek the court's indulgence under Article 226 of the Constitution after failing to follow the mandatory timelines laid out in the CGST Act.
The petitioner, Shazil Shariff is the Managing Director of M/S Fair Trade, had his GST registration cancelled by the tax authorities after he failed to file returns and did not respond to a show cause notice issued due to financial constraints. Subsequently, he filed an appeal and a representation, but the appeal was filed more than a year after the cancellation order. He approached the High Court seeking to quash the cancellation notice and order, and to direct the appellate authority to decide his appeal and revoke the cancellation.
The court found no merit in the petition, emphasizing the petitioner's failure to adhere to statutory procedures. Justice Rahman noted that after the registration was cancelled, the petitioner had a window of two months to file an application for revocation, which he did not do.
Furthermore, the appeal against the cancellation order was filed after one year, far exceeding the three-month statutory limit, with a maximum possible condonation of delay of only one month.
Accordingly, the writ petition was dismissed. The court's decision was based on the procedural lapses and inordinate delay, and it did not delve into the merits of the original cancellation order itself. The judgment underscores that a writ petition is not maintainable when an aggrieved party fails to utilize the statutory remedies available within the time frames prescribed by law.
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