https://www.taxtmi.com/caselaws?id=760825 Writ jurisdiction should ordinarily not revive a lost statutory remedy where cancellation of GST registration is appealable and the taxpayer allows limitation to expire without seeking timely condonation. Under the Bihar Goods and Services Tax Act, the appellate framework allowed only limited condonation. Failure to file an appeal, seek condonation within the permitted period, or use the available amnesty restoration scheme, combined with non-filing of returns and unexplained delay, made discretionary writ relief unwarranted. The writ petition challenging cancellation of registration was therefore 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 Writ jurisdiction should ordinarily not revive a lost statutory remedy where cancellation of GST registration is appealable and the taxpayer allows limitation to expire without seeking timely condonation. Under the Bihar Goods and Services Tax Act, the appellate framework allowed only limited condonation. Failure to file an appeal, seek condonation within the permitted period, or use the available amnesty restoration scheme, combined with non-filing of returns and unexplained delay, made discretionary writ relief unwarranted. The writ petition challenging cancellation of registration was therefore rejected. Case-Laws GST Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760825