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of Cancellation of petitioner's registration occurred without availing appellate remedy or Amnesty Scheme. SCN not produced in writ petition, nor averment of non-receipt, violating principles of natural justice. Section 30 of GST Act allows application for revocation within thirty days. Government issued Amnesty Scheme Circular No. 3 of 2023 permitting restoration of cancelled registrations on payment of dues between 31.03.2023 to 31.08.2023, which petitioner did not avail. Petitioner not a registered dealer after cancellation, with no monitoring by Department during intervening period, unable to ascertain transactions. Petitioner failed to utilize appellate remedy or Amnesty Scheme. Writ petition dismissed.
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