https://www.taxtmi.com/caselaws?id=458684 A writ challenge to cancellation of GST registration was held not maintainable where the statutory appeal under the Bihar GST Act was filed beyond limitation and no sufficient ground for delay condonation was shown, so Article 226 relief was not ordinarily available despite an efficacious alternative remedy. The cancellation order was also left undisturbed because the record did not support the claim of non-receipt of the show-cause notice, and the cancellation was based on continuous non-filing of returns for six months with consideration of the reply recorded. en-us Thu, 25 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458684 A writ challenge to cancellation of GST registration was held not maintainable where the statutory appeal under the Bihar GST Act was filed beyond limitation and no sufficient ground for delay condonation was shown, so Article 226 relief was not ordinarily available despite an efficacious alternative remedy. The cancellation order was also left undisturbed because the record did not support the claim of non-receipt of the show-cause notice, and the cancellation was based on continuous non-filing of returns for six months with consideration of the reply recorded. Case-Laws GST Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458684