Taxpayer Must Exhaust Administrative Remedies Before Challenging GST Registration Cancellation Under Section 107

The HC reviewed a writ petition challenging GST registration cancellation. The court directed the petitioner to pursue the statutory appeal process under Section 107 of the Punjab GST Act. The writ petition was disposed of, requiring the petitioner to follow administrative remedies before seeking judicial intervention.

---

---

The Punjab and Haryana High Court in 2018 (9) TMI 432 addressed a writ petition challenging the cancellation of registration under the Punjab GST Act by the Excise and Taxation Officer. The court directed the petitioner to pursue the appeal process under Section 107 of the Act. The petition was disposed of accordingly.

---