Efficacious appellate remedy defeats writ challenge to retrospective GST registration cancellation, with liberty to file appeal timely

Retrospective cancellation of GST registration was challenged, but the petition was disposed of because an efficacious appellate remedy was available against the cancellation order. The petitioner was given liberty to pursue the statutory appeal within the stipulated period, leaving the merits of the cancellation unexamined in the writ proceedings.

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Outcome: The petition was disposed of on the ground that an efficacious appellate remedy was available against the order cancelling the GST registration retrospectively, with liberty to pursue the appeal within the stipulated period.

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