https://www.taxtmi.com/caselaws?id=784350 A registered person sought writ relief against cancellation of GST registration and consequential denial of ITC for FYs 2017-18 to 2020-21, including on the basis of amended Section 16(5) CGST Act. The HC held that a taxpayer cannot ignore departmental communications; the petitioner neither replied to the SCN nor attended personal hearing, and challenged the cancellation order after an inordinate delay, showing recalcitrance, so the Department could not be faulted and writ interference was unwarranted. However, considering the statutory amendment, the HC disposed of the petition by permitting the petitioner to file a rectification application under Section 161 CGST Act by the stipulated date. en-us Fri, 19 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784350 A registered person sought writ relief against cancellation of GST registration and consequential denial of ITC for FYs 2017-18 to 2020-21, including on the basis of amended Section 16(5) CGST Act. The HC held that a taxpayer cannot ignore departmental communications; the petitioner neither replied to the SCN nor attended personal hearing, and challenged the cancellation order after an inordinate delay, showing recalcitrance, so the Department could not be faulted and writ interference was unwarranted. However, considering the statutory amendment, the HC disposed of the petition by permitting the petitioner to file a rectification application under Section 161 CGST Act by the stipulated date. Case-Laws GST Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784350