GST registration cancellation challenge left to statutory revocation remedy, with returns and dues to be regularised first

A challenge to GST registration cancellation was not entertained because the petitioner had a statutory remedy of revocation under GST law. The writ petition was disposed of with liberty to seek revocation of the cancellation order, subject to filing pending returns and paying outstanding dues.

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Issues: Whether the challenge to cancellation of GST registration should be entertained when the petitioner was granted liberty to seek revocation of the cancellation order under the GST law.

Outcome: The writ petition was disposed of with liberty to the petitioner to apply for revocation of the cancellation order under the statutory remedy, along with filing of pending returns and payment of outstanding dues.

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