https://www.taxtmi.com/caselaws?id=792606 Cancellation of GST registration was considered in the context of pending scrutiny under Section 61 and an available statutory appeal. Because the dispute turned on contested factual allegations, including alleged fake or paper transactions, the Court held that such matters were not suitable for determination on writ facts alone. It further noted that pending scrutiny was not a jurisdictional bar to cancellation proceedings under Section 29, and that the alleged conduct could, if proved, fall within Rule 21(b). Interference under Article 226 was therefore declined, with liberty to pursue the statutory appeal. en-us Thu, 23 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792606 Cancellation of GST registration was considered in the context of pending scrutiny under Section 61 and an available statutory appeal. Because the dispute turned on contested factual allegations, including alleged fake or paper transactions, the Court held that such matters were not suitable for determination on writ facts alone. It further noted that pending scrutiny was not a jurisdictional bar to cancellation proceedings under Section 29, and that the alleged conduct could, if proved, fall within Rule 21(b). Interference under Article 226 was therefore declined, with liberty to pursue the statutory appeal. Case-Laws GST Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792606