https://www.taxtmi.com/caselaws?id=787005 Petitioner sought writ relief against cancellation of GST registration but failed to establish exceptional circumstances to bypass the statutory appeal. The court held the statutory appeal under Section 107(11) constitutes an efficacious alternative remedy because the Appellate Authority has wide inquiry and disposal powers, and emphasised that alleged breaches of natural justice require proof of specific prejudice. The petitioner did not produce primary business documents or identify prejudice; an adverse inference was available where best evidence was withheld. Disputed factual issues, including alleged fake invoices, must be examined by the Appellate Authority; the writ petition was dismissed. en-us Fri, 20 Feb 2026 00:00:00 +0530 Tue, 24 Feb 2026 08:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787005 Petitioner sought writ relief against cancellation of GST registration but failed to establish exceptional circumstances to bypass the statutory appeal. The court held the statutory appeal under Section 107(11) constitutes an efficacious alternative remedy because the Appellate Authority has wide inquiry and disposal powers, and emphasised that alleged breaches of natural justice require proof of specific prejudice. The petitioner did not produce primary business documents or identify prejudice; an adverse inference was available where best evidence was withheld. Disputed factual issues, including alleged fake invoices, must be examined by the Appellate Authority; the writ petition was dismissed. Case-Laws GST Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787005