Delayed GST appeal

The Patna High Court has declined to interfere with the cancellation of a taxpayer's GST registration where the statutory appeal had been filed after an unexplained delay of twenty-one months. 

The Court held that the petitioner had not disputed the substantive grounds for cancellation and had failed to place the appellate order or any satisfactory explanation for the delay on record. 

While dismissing the writ petition, the Court left open the petitioner's right to pursue a second appeal under Section 112 of the CGST/BGST Act, if otherwise maintainable in law.