https://www.taxtmi.com/caselaws?id=758896 A writ challenge to GST registration cancellation was found not maintainable where the statutory appellate remedy under Section 107 of the Bihar Goods and Services Tax Act, 2017 had been pursued with gross delay beyond the permissible condonation window. The court noted that the appeal was filed well after the cancellation order and that there was no material disputing service of the show-cause notice or the stated ground of non-filing of returns for six continuous months. It also noted the petitioner had not used the amnesty scheme under Circular No. 3 of 2023 for restoration of cancelled registrations. On these facts, the writ petition was liable to be dismissed. en-us Mon, 01 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758896 A writ challenge to GST registration cancellation was found not maintainable where the statutory appellate remedy under Section 107 of the Bihar Goods and Services Tax Act, 2017 had been pursued with gross delay beyond the permissible condonation window. The court noted that the appeal was filed well after the cancellation order and that there was no material disputing service of the show-cause notice or the stated ground of non-filing of returns for six continuous months. It also noted the petitioner had not used the amnesty scheme under Circular No. 3 of 2023 for restoration of cancelled registrations. On these facts, the writ petition was liable to be dismissed. Case-Laws GST Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758896