Writ intervention in GST matters may justify remand where appeal is time-barred and no tribunal is constituted.

GST registration cancellation for alleged non-filing of returns, coupled with rejection of the statutory appeal as time-barred, justified writ intervention because no further effective appellate forum remained. In the absence of a constituted GST Tribunal, the court treated remand as the appropriate relief to avoid leaving the taxpayer without a remedy and directed reconsideration by the primary authority after affording a personal hearing. The matter was therefore sent back for fresh adjudication rather than being finally determined on merits.

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Issues: (i) Whether cancellation of GST registration and rejection of the appeal for delay warranted interference in writ jurisdiction. (ii) Whether, in the absence of a constituted GST Tribunal, the matter should be remitted for reconsideration by the primary authority.

Issue (i): Whether cancellation of GST registration and rejection of the appeal for delay warranted interference in writ jurisdiction.

Analysis: The registration was cancelled for alleged failure to file returns. The appeal against that order was rejected solely because it was filed beyond the period of condonable delay under the GST appellate scheme. Since the appellate authority declined to entertain the appeal on limitation and no further statutory forum was available, the situation called for judicial intervention.

Conclusion: Interference was warranted, and the writ court could examine the grievance notwithstanding the dismissal of the appeal on limitation.

Issue (ii): Whether, in the absence of a constituted GST Tribunal, the matter should be remitted for reconsideration by the primary authority.

Analysis: The absence of the GST Tribunal meant the petitioner could not be left remediless. In such circumstances, remitting the matter for fresh consideration by the primary authority, after granting a personal hearing, was treated as the appropriate course to secure effective relief and ensure adjudication in accordance with law.

Conclusion: The matter was remitted to the primary authority for reconsideration after affording a personal hearing.

Final Conclusion: The writ petition succeeded to the extent of securing a fresh adjudication on the registration cancellation, while the dispute was sent back for decision by the original authority rather than being finally decided on merits.

Ratio Decidendi: Where a statutory GST appeal is rejected on limitation and the appellate structure is incomplete due to non-constitution of the Tribunal, writ jurisdiction may be invoked to secure a remand for reconsideration by the primary authority after due hearing.

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