Writ alleging cancellation of GST registration dismissed due to availability of alternative remedy

A.R. Steels Vs Assistant Commissioner (ST) (Andhra Pradesh High Court) Andhra Pradesh High Court, in the matter cancellation of GST registration on allegation of availment of Input Tax Credit without actual receipt of goods, has dismissed the present writ on the ground of availability of alternative remedy. Facts- Petitioner is a proprietary concern engaged in the business of purchase and sale of iron scrap and petitioner is registered with GST department. 1st respondent issued a show cause notice dated 22.06.2023 U/s 29 of SGST Act r/w Rule 21 of CGST Rules, 2017 proposing to cancel the regis...