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2022 (2) TMI 295 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Cancellation of registration of petitioner - no opportunity of any kind was afforded and the order of cancellation of registration was never served on petitioner - HELD THAT:- The contention that impugned order was not served on the petitioner cannot be gone into in a writ petition since it involves disputed questions of fact specially in the face of unavailed remedy under Section 30 which enables a person aggrieved by an order of cancellation of registration to apply for revocation within 30 days and also confers jurisdiction on the competent authority under Section 30 to condone the delay if sufficient cause is shown. It would be appropriate that the petitioner first avails the statutory remedy under Section 30 and therefore, this Court is inclined to dispose of this petition with the directions imposed - petitioner is directed to prefer an appropriate application for revocation under Section 30 (1) of the Act, 2017 within a period of 15 working days from today along with the copy of this order and also along with an application for condonation of delay showing the cause for coming late - petition disposed off.
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