Writ Petition Not Entertained Against GST Cancellation as Statutory Revocation Remedy Available

Sk. Amir Chand Vs State of West Bengal & Ors (Calcutta High Court)

The writ petition challenged an order dated July 29, 2025 passed by the Proper Officer cancelling the petitioner’s registration under the Goods and Services Tax Act, 2017. The cancellation followed a show-cause notice dated April 3, 2025, which alleged that the petitioner had availed Input Tax Credit in violation of Section 16 of the Act of 2017 or the rules framed thereunder. The petitioner did not submit any reply to the show-cause notice, and on account of such non-response, the Proper Officer proceeded to

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