The High Court examined the maintainability of a petition ...

High Court considered petitioner's claim of unfair GST registration cancellation. No relief granted due to availability of alternative remedies.

Case Laws GST

June 21, 2024

The High Court examined the maintainability of a petition challenging the cancellation of GST registration, considering alternative remedy u/s 30 of GST Act. The petitioner alleged violation of natural justice and infringement of Constitutional rights u/s 19 and 21. Citing WHIRLPOOL CORPORATION case, the court noted exceptions for writ petitions when fundamental rights or natural justice are at stake. The show cause notice indicated alleged irregularities, but the petitioner did not utilize the available remedy. Despite dismissing the petition, the court allowed the petitioner to challenge the cancellation through proper channels u/s 30 of GST Act or by filing an appeal within a reasonable time.

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The High Court examined the maintainability of a petition ...

High Court considered petitioner's claim of unfair GST registration cancellation. No relief granted due to availability of alternative remedies.

Case Laws GST

June 21, 2024

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