Alternative remedy and unexplained delay barred writ relief against GST registration cancellation after statutory remedies were left unused.

Writ relief against GST registration cancellation was declined where the petitioner had not availed the statutory appeal under Section 107 of the Bihar Goods and Services Tax Act, 2017 within limitation, had also failed to seek revocation under Section 30, and had not used the amnesty route under Circular No. 3 of 2023. The Court treated the prolonged inaction and unexplained delay as decisive and refused to bypass the available remedial mechanisms. The writ petition was therefore not entertained and was dismissed.

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Issues: Whether the writ petition challenging cancellation of GST registration was maintainable despite the availability of a statutory appeal and revocation remedy, when those remedies were not availed within limitation.

Analysis: The cancellation order was challengeable by appeal under Section 107 of the Bihar Goods and Services Tax Act, 2017, including an additional period for delay condonation, but no appeal was filed within the prescribed time. The statute also provided for revocation of cancellation under Section 30 of the Bihar Goods and Services Tax Act, 2017. In addition, an amnesty scheme was made available through Circular No. 3 of 2023 for restoration of cancelled registrations within the stipulated period, but that remedy too was not availed. The Court found that the petitioner had remained inactive for a long period and the delay could not be ignored.

Conclusion: The writ petition was not entertained and was dismissed against the petitioner.

Final Conclusion: The Court refused to bypass the statutory remedies and declined relief in view of unexplained delay and non-availment of the available remedial mechanisms.

Ratio Decidendi: Where a statutory appeal, revocation remedy, and amnesty mechanism are available against cancellation of GST registration, writ relief will not ordinarily be granted after the limitation period has expired and those remedies have been left unused.

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