https://www.taxtmi.com/caselaws?id=422816 Where no further statutory remedy was shown against GST registration cancellation, Article 226 review remained available, and the existence of disputed facts did not by itself bar interference. The HC noted that writ scrutiny can extend to jurisdictional error, procedural fairness, and the integrity of the decision-making process, so refusal to entertain the petition on that ground was unsustainable. On the merits, cancellation and rejection of revocation were based on an incomplete enquiry that did not adequately verify business presence and related facts. The cancellation and revocation orders were therefore set aside and the matter remanded for fresh consideration after notice. en-us Thu, 12 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422816 Where no further statutory remedy was shown against GST registration cancellation, Article 226 review remained available, and the existence of disputed facts did not by itself bar interference. The HC noted that writ scrutiny can extend to jurisdictional error, procedural fairness, and the integrity of the decision-making process, so refusal to entertain the petition on that ground was unsustainable. On the merits, cancellation and rejection of revocation were based on an incomplete enquiry that did not adequately verify business presence and related facts. The cancellation and revocation orders were therefore set aside and the matter remanded for fresh consideration after notice. Case-Laws GST Thu, 12 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422816