https://www.taxtmi.com/caselaws?id=763918 Availability of a statutory appeal, revocation procedure and amnesty benefit precluded a delayed writ challenge to cancellation of GST registration. The Bihar Goods and Services Tax Act provided time-bound remedies, including an appeal subject to limited delay condonation and an application for revocation within the prescribed period. Where neither remedy was pursued in time and the available amnesty benefit was not used, delay and laches barred the challenge. The writ petition challenging cancellation of registration was therefore not maintainable. en-us Tue, 22 Oct 2024 00:00:00 +0530 Mon, 02 Jun 2025 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763918 Availability of a statutory appeal, revocation procedure and amnesty benefit precluded a delayed writ challenge to cancellation of GST registration. The Bihar Goods and Services Tax Act provided time-bound remedies, including an appeal subject to limited delay condonation and an application for revocation within the prescribed period. Where neither remedy was pursued in time and the available amnesty benefit was not used, delay and laches barred the challenge. The writ petition challenging cancellation of registration was therefore not maintainable. Case-Laws GST Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763918