GST registration cancellation challenge redirected to statutory appeal, with late filing to be heard on merits if filed by the stated date.

Writ relief against cancellation of GST registration was declined in favour of the statutory appellate remedy under Section 107 of the CGST Act. The petitioner was left to pursue the appeal, and if filed by the stated date, the appellate authority was directed to consider it on merits and not reject it on limitation.

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Outcome: Writ petition against cancellation of GST registration was not entertained, with liberty to the petitioner to pursue the statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017; if filed by the stated date, the appeal was to be considered on merits and not rejected on limitation.

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