https://www.taxtmi.com/caselaws?id=779306 HC dismissed the petition challenging cancellation of GST registration and the GST MOV-11 order confirming penalty, finding an alternate efficacious remedy under Section 107 of the GST Act. The court declined to enter into merits, citing precedent that factual assessment belongs to the appellate authority, and relegated the petitioner to pursue statutory appeal. Time spent is to be treated as bona fide; if an appeal is filed within two weeks, delay will be condoned. Petition disposed of. en-us Fri, 12 Sep 2025 00:00:00 +0530 Sat, 21 Mar 2026 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779306 HC dismissed the petition challenging cancellation of GST registration and the GST MOV-11 order confirming penalty, finding an alternate efficacious remedy under Section 107 of the GST Act. The court declined to enter into merits, citing precedent that factual assessment belongs to the appellate authority, and relegated the petitioner to pursue statutory appeal. Time spent is to be treated as bona fide; if an appeal is filed within two weeks, delay will be condoned. Petition disposed of. Case-Laws GST Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779306