GST registration cancellation challenged in writ jurisdiction was refused where a statutory appeal and fair hearing were available.

A writ challenge to cancellation of GST registration under the West Bengal Goods and Services Tax Act, 2017 was considered not maintainable where an effective statutory appeal was available. The petitioner had been given ample opportunity of hearing, so the cancellation order was not shown to suffer from lack of jurisdiction or breach of natural justice. In these circumstances, the existence of the alternate appellate remedy and the absence of any procedural unfairness supported dismissal of the writ petition.

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Issues: Whether the writ petition challenging cancellation of GST registration was liable to be dismissed in view of the existence of an effective statutory appeal and absence of any violation of natural justice.

Analysis: The impugned cancellation order was passed under the West Bengal Goods and Services Tax Act, 2017. The petitioner had been given ample opportunity of hearing before the order was made. The order was therefore not shown to be without jurisdiction or vitiated by breach of natural justice. The statutory scheme also provided an effective alternative remedy by way of appeal against the order.

Conclusion: The writ petition was not maintainable and was liable to be dismissed.

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