https://www.taxtmi.com/caselaws?id=763918 A writ challenge to cancellation of GST registration was held not maintainable where the taxpayer had not used the available statutory remedies within time. The article notes that the appeal mechanism under the Bihar GST Act carried a fixed limitation with only a limited condonation window, revocation of cancellation was also available within the prescribed period, and the amnesty benefit under Circular No. 3 of 2023 had likewise not been availed. On those facts, the challenge was treated as barred by delay and laches, and the expired statutory remedies could not be bypassed through writ jurisdiction. 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 A writ challenge to cancellation of GST registration was held not maintainable where the taxpayer had not used the available statutory remedies within time. The article notes that the appeal mechanism under the Bihar GST Act carried a fixed limitation with only a limited condonation window, revocation of cancellation was also available within the prescribed period, and the amnesty benefit under Circular No. 3 of 2023 had likewise not been availed. On those facts, the challenge was treated as barred by delay and laches, and the expired statutory remedies could not be bypassed through writ jurisdiction. Case-Laws GST Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763918