https://www.taxtmi.com/caselaws?id=760360 Writ relief against GST registration cancellation was declined where the petitioner had not availed the statutory appeal under Section 107 of the Bihar Goods and Services Tax Act, 2017 within limitation, had also failed to seek revocation under Section 30, and had not used the amnesty route under Circular No. 3 of 2023. The Court treated the prolonged inaction and unexplained delay as decisive and refused to bypass the available remedial mechanisms. The writ petition was therefore not entertained and was dismissed. en-us Mon, 09 Sep 2024 00:00:00 +0530 Tue, 13 May 2025 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760360 Writ relief against GST registration cancellation was declined where the petitioner had not availed the statutory appeal under Section 107 of the Bihar Goods and Services Tax Act, 2017 within limitation, had also failed to seek revocation under Section 30, and had not used the amnesty route under Circular No. 3 of 2023. The Court treated the prolonged inaction and unexplained delay as decisive and refused to bypass the available remedial mechanisms. The writ petition was therefore not entertained and was dismissed. Case-Laws GST Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760360