https://www.taxtmi.com/caselaws?id=758897 Writ jurisdiction under Article 226 was not treated as a substitute for a grossly delayed statutory appeal against GST registration cancellation. Section 107 of the Bihar GST Act allows appeal only within the prescribed limitation period, with a limited condonation window on sufficient cause; even after accounting for the Supreme Court's pandemic-related extension of limitation, the appeal was still filed long after expiry. The petitioner also did not dispute service of the show-cause notice, filed no reply, and did not use the available revocation remedy under the amnesty circular. On these facts, the writ petition was held not maintainable and was dismissed. en-us Tue, 02 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758897 Writ jurisdiction under Article 226 was not treated as a substitute for a grossly delayed statutory appeal against GST registration cancellation. Section 107 of the Bihar GST Act allows appeal only within the prescribed limitation period, with a limited condonation window on sufficient cause; even after accounting for the Supreme Court's pandemic-related extension of limitation, the appeal was still filed long after expiry. The petitioner also did not dispute service of the show-cause notice, filed no reply, and did not use the available revocation remedy under the amnesty circular. On these facts, the writ petition was held not maintainable and was dismissed. Case-Laws GST Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758897