Writ maintainability after GST registration cancellation failed where statutory appeal, revocation, and amnesty remedies were not used in time.

A writ challenge to cancellation of GST registration was held not maintainable where the taxpayer had not used the available statutory remedies within time. The article notes that the appeal mechanism under the Bihar GST Act carried a fixed limitation with only a limited condonation window, revocation of cancellation was also available within the prescribed period, and the amnesty benefit under Circular No. 3 of 2023 had likewise not been availed. On those facts, the challenge was treated as barred by delay and laches, and the expired statutory remedies could not be bypassed through writ jurisdiction.

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Issues: Whether the writ petition challenging cancellation of registration was maintainable despite the availability and non-availing of the statutory appellate remedy, the remedy for revocation, and the amnesty scheme.

Analysis: Section 107 of the Bihar Goods and Services Tax Act, 2017 provided a time-bound appeal with a limited further period for condonation of delay, but the petitioner did not pursue that remedy within the prescribed time. Section 30 of the Bihar Goods and Services Tax Act, 2017 also permitted revocation of cancellation within the stipulated period, and the amnesty benefit under Circular No. 3 of 2023 was likewise not availed. In these circumstances, the challenge was barred by delay and laches, and the petitioner could not bypass the expired statutory remedies.

Conclusion: The writ petition was not maintainable and the challenge to cancellation of registration failed.

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