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    <title>2026 (6) TMI 1288 - PATNA HIGH COURT</title>
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    <description>A writ challenge to cancellation of registration was not entertained where the petitioner did not dispute the cancellation ground of non-filing of returns for six months, and the appellate proceedings were inadequately disclosed. The appeal before the Appellate Authority was filed after about 21 months, no supporting material explaining the delay was produced, and the appellate order itself was not placed before the HC. On these facts, the writ court declined to exercise its jurisdiction and dismissed the petition, while leaving the petitioner free to pursue the statutory second appeal if otherwise maintainable.</description>
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      <description>A writ challenge to cancellation of registration was not entertained where the petitioner did not dispute the cancellation ground of non-filing of returns for six months, and the appellate proceedings were inadequately disclosed. The appeal before the Appellate Authority was filed after about 21 months, no supporting material explaining the delay was produced, and the appellate order itself was not placed before the HC. On these facts, the writ court declined to exercise its jurisdiction and dismissed the petition, while leaving the petitioner free to pursue the statutory second appeal if otherwise maintainable.</description>
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