https://www.taxtmi.com/caselaws?id=460665 A writ challenge to GST registration cancellation was not entertained where the statutory appeal under Section 107 of the Bihar GST Act was filed after the prescribed limitation period and beyond the limited condonation window. The text notes that an amnesty scheme under Circular No. 3 of 2023 allowed cancelled registrants to seek restoration within a specified period, but that remedy was not used. In the absence of any denial of service of the show-cause notice, the writ court declined to invoke Article 226, treating the available statutory remedies and the petitioner's lack of diligence as decisive against interference. en-us Mon, 29 Jul 2024 00:00:00 +0530 Mon, 05 May 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460665 A writ challenge to GST registration cancellation was not entertained where the statutory appeal under Section 107 of the Bihar GST Act was filed after the prescribed limitation period and beyond the limited condonation window. The text notes that an amnesty scheme under Circular No. 3 of 2023 allowed cancelled registrants to seek restoration within a specified period, but that remedy was not used. In the absence of any denial of service of the show-cause notice, the writ court declined to invoke Article 226, treating the available statutory remedies and the petitioner's lack of diligence as decisive against interference. Case-Laws GST Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460665