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Judgment
Vivek Rusia, J
The petitioner has filed this present petition, being aggrieved by the order dated 27.06.2025 (Annexure P-2), whereby the GST registration has been cancelled and the order dated 22.08.2025 (Annexure P-6), whereby the application for revocation of cancellation was also rejected.
Both orders are appealable under section 107 of the GST Act. The petitioner has invoked the writ jurisdiction of this Court solely on the ground that the limitation to file an appeal had expired. The period of limitation expired because the petitioner did not file an appeal within the time, despite the fact that the petitioner had knowledge of both orders. The writ jurisdiction cannot be invoked for a person like the petitioner who is not vigilant about their rights. In the GST Act, the period of limitation strictly applies without there being any provisions to condone the delay. The proceedings initiated under the Tax statute should be concluded within time; therefore, the entertainment of the writ petition would amount to relaxing those strict conditions of limitation provided under the Act.
No case for interference is made out; the petitioner shall be at liberty to file the appeal against the impugned orders. Accordingly, this writ petition is dismissed.