https://www.taxtmi.com/caselaws?id=795223 GST registration suspension and cancellation should ordinarily be challenged through the statutory appeal mechanism where an effective appellate remedy is available. Section 107 of the Central Goods and Services Tax Act, 2017 permits an aggrieved registered person to appeal against a decision or order, including cancellation of registration. Although Section 30 contemplates an opportunity of hearing before rejection of a revocation application, an unconsidered representation does not prevent recourse to appeal. Writ jurisdiction under Article 226 is not ordinarily warranted in these circumstances; the challenge should proceed through the statutory appellate remedy. en-us Mon, 15 Jun 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795223 GST registration suspension and cancellation should ordinarily be challenged through the statutory appeal mechanism where an effective appellate remedy is available. Section 107 of the Central Goods and Services Tax Act, 2017 permits an aggrieved registered person to appeal against a decision or order, including cancellation of registration. Although Section 30 contemplates an opportunity of hearing before rejection of a revocation application, an unconsidered representation does not prevent recourse to appeal. Writ jurisdiction under Article 226 is not ordinarily warranted in these circumstances; the challenge should proceed through the statutory appellate remedy. Case-Laws GST Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795223