GST Registration Cancellation: HC should not exercise jurisdiction for failure to pursue alternate remedies

Nitya Enterprises Hathidah Vs State of Bihar through the Commissioner (Patna High Court) Introduction: The case of Nitya Enterprises Hathidah vs. State of Bihar through the Commissioner before the Patna High Court revolves around the cancellation of registration under the Bihar Goods and Services Tax Act, 2017. The petitioner challenges the cancellation order citing delay in availing appellate remedies. Detailed Analysis: 1. Cancellation of Registration: The petitioner contests the cancellation of registration through an order dated 14.03.2022. Despite an appellate remedy available, the petiti...