https://www.taxtmi.com/caselaws?id=797504 GST Tribunal availability provides an efficacious statutory appellate remedy against cancellation of GST registration and rejection of a revocation application. Extraordinary writ jurisdiction should therefore not be exercised where the Tribunal can adjudicate the challenge on merits. All issues and contentions remain open before the Tribunal, and time spent bona fide pursuing the writ remedy is excluded for limitation if the Tribunal is approached within the stipulated period. The challenge must proceed before the GST Tribunal rather than through the writ petition. en-us Wed, 12 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797504 GST Tribunal availability provides an efficacious statutory appellate remedy against cancellation of GST registration and rejection of a revocation application. Extraordinary writ jurisdiction should therefore not be exercised where the Tribunal can adjudicate the challenge on merits. All issues and contentions remain open before the Tribunal, and time spent bona fide pursuing the writ remedy is excluded for limitation if the Tribunal is approached within the stipulated period. The challenge must proceed before the GST Tribunal rather than through the writ petition. Case-Laws GST Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797504