https://www.taxtmi.com/caselaws?id=757676 A writ challenge to cancellation of GST registration was refused because the petitioner had not pursued the statutory appellate remedy within the limitation period or the further condonable period under Section 107(4) of the Bihar Goods and Services Tax Act, 2017. The court noted that the challenge was brought long after both periods had expired and that the available amnesty scheme under Circular No. 3 of 2023 had not been utilised. In these circumstances, the delay remained unexplained and the petitioner failed to justify bypassing the available statutory and administrative remedies, so discretionary writ relief was declined. en-us Wed, 19 Jun 2024 00:00:00 +0530 Thu, 08 May 2025 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757676 A writ challenge to cancellation of GST registration was refused because the petitioner had not pursued the statutory appellate remedy within the limitation period or the further condonable period under Section 107(4) of the Bihar Goods and Services Tax Act, 2017. The court noted that the challenge was brought long after both periods had expired and that the available amnesty scheme under Circular No. 3 of 2023 had not been utilised. In these circumstances, the delay remained unexplained and the petitioner failed to justify bypassing the available statutory and administrative remedies, so discretionary writ relief was declined. Case-Laws GST Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757676