Failure to use available remedies within limitation: Patna High Court dismisses Petition against GST Registration Cancellation

The Patna High Court dismissed a petition challenging the cancellation of GST registration due to the petitioner’s failure to use available remedies within the stipulated time. The case involved a proprietorship firm that challenged the cancellation order under the Bihar Goods and Services Tax Act, 2017. The court held that the petitioner had not availed the alternate remedies provided under the Act within the prescribed time frame, and therefore, the petition was not maintainable. The ruling emphasizes the importance of adhering to procedural timelines and utilizing available legal remedies before approaching the court. This decision reinforces the principle that taxpayers must act diligently and within the prescribed time limits to seek redressal of their grievances.