GST Registration Cancellation Writ Not Entertained Due to Alternate Remedy Availability

Bhola Prasad Barui Vs State of West Bengal & Ors (Calcutta High Court) The writ petition challenged an order dated August 26, 2025, by which the GST authorities cancelled the petitioner’s registration on the ground that it had been obtained through fraud, wilful misstatement, or suppression of facts. The petitioner contended that the cancellation was based solely on an inspection or physical verification during which the authorities could not locate the petitioner at the registered place of business. It was argued that the order ignored the actual factual position, as the petitioner had ...