Judicial Corner : GST : Writ petition not maintainable against cancellation of GST registration if alternative remedy is available (07.09.2024)

Judicial Corner : GST

Writ petition not maintainable against cancellation of GST registration if alternative remedy is available:

Where writ petition was filed by assessee challenging cancellation of its registration under GST on ground that assessee was not supplied with reports of certain dealers who allegedly passed on ITC to assessee without supply of goods, assessee filed an application for revocation of cancellation, since assessee had alternative remedy to challenge impugned order which it did not avail, writ petition was to be dismissed.

(In the high court of judicature for Andhra Pradesh at Amravati in M.R.Metals Vs Assistant Commissioner)

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