The court is considering a civil writ jurisdiction case filed by Saurav Kumar against the Union of India and others regarding the cancellation of his registration under the Bihar Goods and Services Tax Act, 2017.
Pleading
Saurav Kumar, a resident of Fultakiya Kesariya, East Champaran, Bihar, is the petitioner in this case. He is challenging the cancellation of his registration under the Bihar Goods and Services Tax Act, 2017 by the respondents, including the Union of India and the Joint Commissioner of CGST in Patna.
Facts
Saurav Kumar’s registration was canceled by an order dated 22.03.2023. He filed an appeal against this order with a delay, and the court notes that he did not avail of the appellate remedy in a timely manner. The court also mentions an amnesty scheme introduced by the Government through Circular No. 3 of 2023, allowing registered dealers to restore their registration by paying dues between 31.03.2023 to 31.08.2023, which Saurav Kumar did not utilize.
Observation
The court observes that Saurav Kumar did not file the appeal within the prescribed time frame and did not avail himself of the amnesty scheme provided by the Government. Additionally, he did not contest the show-cause notice stating the reason for the cancellation of his registration.
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