Tax registration cancellation upheld for failing to appeal within time limit and not using amnesty scheme.

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....The HC dismissed the petition challenging cancellation of petitioner's registration under BGST Act due to non-availing of statutory appeal remedy within limitation period of 3 months plus 1 month for condonation. After cancellation, petitioner was unregistered with no departmental monitoring, and failed to avail appellate remedy or Amnesty Scheme.....