Adhvik Polychem vs. Assistant Commissioner Gsto Ward 58
Held
The High Court declined to entertain the writ petition, noting the availability of an alternative remedy under Section 107 of the CGST Act. It held that while writ jurisdiction is not ousted by an alternative remedy, it is a relevant consideration, particularly when adjudication requires examination of disputed questions of fact.
Facts
The petitioner sought to quash an order rejecting its application for cancellation of GST Registration. The rejection was based on allegations of using fake documents, furnishing a wrong address, being a non-existent firm, availing excess Input Tax Credit (ITC) from non-existent firms, and failing to respond to various notices. The respondent argued that the case involved disputed facts requiring examination by an appellate authority.
Key Issues
Whether a writ petition challenging the rejection of a GST registration cancellation application should be entertained when an alternative remedy of appeal under Section 107 of the CGST Act is available, especially when the case involves disputed questions of fact.
Sections Cited
Section 107, Section 74
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Cause title — parties, addresses and appearances
O R D E R %
2026
Through the present Writ Petition, the Petitioner prays for issuance of a writ in the nature of mandamus to quash the order dated 09.06.2026 [hereinafter referred to as „Impugned Order‟], whereby the application filed by the Petitioner for cancellation of its Goods and Services Tax („GST‟) Registration was rejected.
At the outset, it is noted that the Impugned Order is appealable under Section 107 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as „CGST Act‟].
Learned counsel representing the Petitioner does not dispute the availability of the aforesaid alternative remedy. However, he submits t
The judgment continues below.
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