https://www.taxtmi.com/caselaws?id=798995 Availability of a statutory appeal under the CGST Act is material to the discretionary exercise of writ jurisdiction, even though it does not absolutely bar recourse to Article 226. Challenges to rejection of GST registration cancellation that require factual inquiry and examination of records should ordinarily proceed through the appellate remedy under Section 107. Writ jurisdiction was not exercised, and the applicant was relegated to the statutory appeal without any view on the merits of the registration dispute. en-us Wed, 09 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798995 Availability of a statutory appeal under the CGST Act is material to the discretionary exercise of writ jurisdiction, even though it does not absolutely bar recourse to Article 226. Challenges to rejection of GST registration cancellation that require factual inquiry and examination of records should ordinarily proceed through the appellate remedy under Section 107. Writ jurisdiction was not exercised, and the applicant was relegated to the statutory appeal without any view on the merits of the registration dispute. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798995