Lord’s Bhaskar Ventures Vs Union of India
Date: July 13, 2025
Subject Matter
Statutory bodies like the Commissioner (Appeals) cannot condone delays beyond the period statutorily provided for
Summary
The petitioner filed a writ application challenging the cancellation of their GST registration and the subsequent dismissal of their appeal by the Joint Commissioner (Appeals). The registration was cancelled because the petitioner failed to file mont…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT Heard learned counsel for the petitioner and learned Senior Standing Counsel for the CGST & CX. 2. This writ application has been filed seeking the following reliefs:- “(i) For quashing of order dated 13.12.2023 passed by Joint Commissioner, (Appeal), CGST & CX (Appeals), Patna Division, Patna, whereby and whereunder the appea…