Facts of the Case: The petitioner’s GST registration was cancelled on 26.03.2025 for non-compliance with certain procedural requirements under the CGST Act. The time limit to file a statutory appeal, including the extended grace period, had already expired.

The petitioner approached the High Court under Article 226 of the Constitution, contending that cancellation on mere procedural lapses had resulted in complete stoppage of business.

Issue: Whether a writ petition can be entertained and GST registration restored when the statutory appeal period has expired and the cancellation was based only on curable procedural lapses.

Held that:

The Court held that existence of an alternative remedy is not an absolute bar to the writ jurisdiction; it is only a self-imposed restraint. Each case must be decided on its own facts, and where the cancellation of GST registration results in business stoppage, equitable considerations come into play.

Cancellation for procedural lapses benefits neither the Revenue nor the assessee. On the contrary, restoration of registration enables the assessee to continue business and ensures tax revenue to the exchequer.

The impugned order cancelling registration was quashed. Writ petition was allowed, and GST registration restored.

Case Name: Dinesh Biswas Versus The State of West Bengal & Ors. dated 02.09.2025

To read the complete judgement 2025 Taxo.online 2208