MP High Court Refuses GST Writ Petition as Effective Appeal Remedy Before GSTAT Was Available

A.I.B. Fabrication and Electricals Work Vs Union of India And Others (Madhya Pradesh High Court) The Madhya Pradesh High Court dismissed a writ petition filed by a proprietorship firm challenging orders dated 18.12.2025 and 23.12.2025 relating to cancellation of GST registration and dismissal of appeal as time-barred. The petitioner-firm, engaged in fabrication and electrical work, had obtained GST registration on 14.03.2019. The registration was cancelled on 30.06.2024 by the Range Superintendent under Section 16 of the GST Act, 2017 read with Rule 21(e) of the CGST Rules, 2017. The petitione...