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    <title>2025 (10) TMI 1356 - CHHATTISGARH HIGH COURT</title>
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    <description>A writ petition challenging cancellation of GST registration was not entertained because the State GST framework provided efficacious alternative remedies. The aggrieved person could seek revocation of cancellation under Section 30 read with Rule 23 of the State GST Rules, 2017, and could also pursue an appeal under Section 107 of the State GST Act, 2017. In view of these statutory remedies, the High Court declined to exercise its extraordinary writ jurisdiction under Article 226 and left the petitioner to pursue the available remedies under the Act.</description>
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      <description>A writ petition challenging cancellation of GST registration was not entertained because the State GST framework provided efficacious alternative remedies. The aggrieved person could seek revocation of cancellation under Section 30 read with Rule 23 of the State GST Rules, 2017, and could also pursue an appeal under Section 107 of the State GST Act, 2017. In view of these statutory remedies, the High Court declined to exercise its extraordinary writ jurisdiction under Article 226 and left the petitioner to pursue the available remedies under the Act.</description>
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