GST registration cancellation must first be challenged through statutory revocation remedy before seeking writ relief.

A writ challenge to GST registration cancellation was not entertained because the statutory remedy of revocation under Section 30 remained available and had not been invoked. The challenge was based on alleged inadequate opportunity and non-response to the show-cause notice, but the court treated the revocation mechanism as the proper course before writ relief. The petitioner was directed to file a revocation application within two weeks, and the authorities were required to decide it on merits after granting a hearing and passing a reasoned order.

---

---

Issues: Whether the writ petition challenging cancellation of GST registration should be entertained when the statute provides a remedy of revocation of cancellation under Section 30.

Analysis: The cancellation order was challenged on the ground of inadequate opportunity and absence of response to the show-cause notice. The Court noted that the statutory framework provides a remedy by way of an application for revocation of cancellation of registration and that no such application had been filed before approaching the writ court. In view of the availability of that remedy, the petitioner was directed to apply for revocation within two weeks, whereupon the authorities were to consider and dispose of the application on merits after giving an opportunity of hearing and by passing a reasoned order.

Outcome: The writ petition was disposed of with liberty and direction to pursue the statutory revocation remedy.

---