https://www.taxtmi.com/caselaws?id=769667 GST registration cancellation was upheld where the record showed a show cause notice, an opportunity of hearing, and non-filing of the final return under the CGST Act. The court treated the statutory procedure as complied with, so the challenge based on procedural illegality failed. The writ petition was also held not maintainable because the petitioner did not pursue the available revocation and appeal remedies under the GST framework and approached the court after more than 13 months, indicating acquiescence. Relief under Article 226 was therefore declined. en-us Tue, 11 Feb 2025 00:00:00 +0530 Wed, 30 Apr 2025 08:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769667 GST registration cancellation was upheld where the record showed a show cause notice, an opportunity of hearing, and non-filing of the final return under the CGST Act. The court treated the statutory procedure as complied with, so the challenge based on procedural illegality failed. The writ petition was also held not maintainable because the petitioner did not pursue the available revocation and appeal remedies under the GST framework and approached the court after more than 13 months, indicating acquiescence. Relief under Article 226 was therefore declined. Case-Laws GST Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769667