High Court Declines Interference in GST Registration Cancellation; Appeals Available for Dealers u/s 29 and Article 226.

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....Best judgment assessment u/s 62 - failure of file the GST returns - Automatic suspension of registration - Request for Cancellation of registration of dealer for filed u/s 29 - discontinuance of the business - There are no scope for interference is warranted under Article 226 of the Constitution of India, when the petitioner has a remedy of appeal as provided under the Act - HC....