2026 (5) TMI 152

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.... Singh, Advocate Mr. Amarjeet, Advocate. ORAL ORDER (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and learned counsel for the CGST. 2. The petitioner in the present case is seeking the following reliefs:- "(i) The e mail dated 21.07.2025 issued by the Team GSTN (as contained in Annexure- P8 series) informing blocking of input tax credit by the respondent no. 4 without him giving a notice affording hearing, passing a reasoned and speaking order in terms of Rule 86A of the CGST Rules, 2017 (hereinafter called the Rules) contrary to the guidelines issued by the Central Board of Indirect Taxes and Customs GST Policy Wing in Circular No. CBEC-20/16/05/2021-GST dated 02.11.2021 an....

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....can apply for revocation of cancellation of registration within a period of 90 days from the date of the service of the order of cancellation of registration. This power to revoke the order of cancellation of registration is provided under Section 30 of the CGST Act, 2017. There being statutory efficacious remedy available to the petitioner, this Court would not entertain a challenge to the order for cancellation of registration of the petitioner in its extra ordinary writ jurisdiction. 5. The petitioner further wants this Court to interfere with the communication contained in e-mail dated 21.07.2025 (Annexure- P-8 series) whereby the petitioner has been informed about the blocking of input tax credit by respondent no. 4. A perusal of An....