Statutory appellate remedy for GST registration cancellation generally precludes writ jurisdiction despite an unconsidered revocation representation.

Challenges to suspension and cancellation of GST registration should ordinarily be pursued through the statutory appeal mechanism where an effective appellate remedy is available. Although revocation of cancellation under Section 30 contemplates a hearing before rejection of a revocation application, an unconsidered representation does not prevent the aggrieved registered person from appealing a cancellation order under Section 107 of the Central Goods and Services Tax Act, 2017. The notes state that writ jurisdiction under Article 226 is not warranted in these circumstances, and the challenge should be raised through the statutory appellate remedy.

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Issues: Whether the writ jurisdiction should be invoked to challenge suspension and cancellation of GST registration when an appellate remedy is available.

Analysis: The cancellation followed a show-cause notice to which the registered person had replied. Although revocation of cancellation under Section 30 contemplates an opportunity of hearing before rejection of a revocation application, Section 107 permits an aggrieved person to appeal against any decision or order under the Central Goods and Services Tax Act, 2017. The unconsidered representation did not bar recourse to that appellate remedy. In these circumstances, the extraordinary jurisdiction under Article 226 was not warranted.

Conclusion: The challenge must be pursued through the statutory appellate remedy under Section 107 of the Central Goods and Services Tax Act, 2017.

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