https://www.taxtmi.com/caselaws?id=422527 A writ challenge to cancellation of GST registration was not entertained where the petitioner approached the court after an unexplained delay of about two years and failed to pursue the statutory appeal under Section 107 of the Jharkhand GST Act within limitation. The HC held that, in these circumstances, it would not exercise its extraordinary writ jurisdiction to examine the cancellation order on merits. The operative principle is that writ relief against GST cancellation should ordinarily be refused when an available appellate remedy has not been exhausted in time and the delay in invoking writ jurisdiction remains unexplained. en-us Tue, 10 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422527 A writ challenge to cancellation of GST registration was not entertained where the petitioner approached the court after an unexplained delay of about two years and failed to pursue the statutory appeal under Section 107 of the Jharkhand GST Act within limitation. The HC held that, in these circumstances, it would not exercise its extraordinary writ jurisdiction to examine the cancellation order on merits. The operative principle is that writ relief against GST cancellation should ordinarily be refused when an available appellate remedy has not been exhausted in time and the delay in invoking writ jurisdiction remains unexplained. Case-Laws GST Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422527