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The HC dismissed the petition challenging cancellation of the petitioner's GST registration. The court found no documentary evidence rebutting the competent authority's findings and noted the petitioner failed to disclose any challenge or appeal against the Proper Officer's cancellation order. Consequently, the cancellation stands and a show-cause notice issued under Section 122 of the CGST Act, 2017 for recovery of GST and penalty remains effective. The HC relied on the Apex Court principle that writ jurisdiction under Article 226 is inappropriate to supplant statutory remedies in assessment matters and that the petitioner should be relegated to available appellate remedies. Petition dismissed.
The HC dismissed the petition challenging cancellation of the petitioner's GST registration. The court found no documentary evidence rebutting the competent authority's findings and noted the petitioner failed to disclose any challenge or appeal against the Proper Officer's cancellation order. Consequently, the cancellation stands and a show-cause notice issued under Section 122 of the CGST Act, 2017 for recovery of GST and penalty remains effective. The HC relied on the Apex Court principle that writ jurisdiction under Article 226 is inappropriate to supplant statutory remedies in assessment matters and that the petitioner should be relegated to available appellate remedies. Petition dismissed.
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