Statutory appellate remedy bars delayed writ challenge to GST registration cancellation absent exceptional circumstances, preserving fresh registration options.

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....Writ jurisdiction challenging GST registration cancellation is ordinarily unavailable where the taxpayer failed to pursue the statutory appeal within the prescribed limitation period and shows no exceptional circumstances. A delayed writ petition should not be entertained merely because the appellate remedy has lapsed. The petition was dismissed on that basis, while preserving the taxpayer's ability to file the final return and seek fresh GST registration in accordance with law.....