Writ jurisdiction declined for GST cancellation order where the statutory appeal remedy was available.

A GST cancellation order was treated as an appealable order, so writ jurisdiction was declined in favour of the statutory remedy under Section 107 of the CGST Act. The petitioner was permitted time to file the appeal, and if filed within the stipulated period it was to be considered on merits without rejection on limitation. The petition was therefore not entertained and the petitioner was relegated to the appellate forum.

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Issues: Whether the writ petition against the GST cancellation order should be entertained or the petitioner should be relegated to the statutory appellate remedy under Section 107 of the Central Goods and Services Tax Act, 2017.

Analysis: The impugned cancellation order was treated as an appealable order. In view of the available statutory appeal, the challenge to the order was not entertained in writ jurisdiction. The petitioner was given time to avail the appellate remedy, and it was directed that, if the appeal is filed within the stipulated time, it shall be decided on merits and not be rejected on limitation.

Outcome: The petition was not entertained and the petitioner was relegated to the appellate remedy.

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