https://www.taxtmi.com/caselaws?id=760825 Where an efficacious statutory appeal against cancellation of GST registration exists, writ jurisdiction will ordinarily not be used to revive a time-barred challenge when the assessee has neither filed the appeal within limitation nor sought condonation within the permitted period. The article notes that the available restoration amnesty scheme for cancelled registrations was also not utilised, and the absence of filed returns or any explanation for prolonged inaction further weakened the case for discretionary relief. On those facts, the writ petition was held unfit for interference and was rejected. en-us Mon, 04 Mar 2024 00:00:00 +0530 Wed, 14 May 2025 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760825 Where an efficacious statutory appeal against cancellation of GST registration exists, writ jurisdiction will ordinarily not be used to revive a time-barred challenge when the assessee has neither filed the appeal within limitation nor sought condonation within the permitted period. The article notes that the available restoration amnesty scheme for cancelled registrations was also not utilised, and the absence of filed returns or any explanation for prolonged inaction further weakened the case for discretionary relief. On those facts, the writ petition was held unfit for interference and was rejected. Case-Laws GST Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760825