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2022 (5) TMI 787 - JHARKHAND HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - Cancellation of GST registration of petitioner - adequate opportunity not provided to the Petitioner - violation of principles of natural justice - HELD THAT:- There is un-explained gross delay on the part of the petitioner in approaching this Court in writ jurisdiction. The writ petition has been filed after about 2 years of the passing of the order of cancellation of the GST registration. In view of the judgment rendered by the Apex Court in the case of ASSISTANT COMMISSIONER (CT) LTU, KAKINADA & ORS. VERSUS M/S. GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED [2020 (5) TMI 149 - SUPREME COURT], the writ petition should not be entertained after the period of availing the alternative remedy of appeal is long over. The petitioner submits that since the garnishee notice was issued during the prevalence of lock down period and without any adjudication proceeding, petitioner may be allowed liberty to assail it in a separate proceeding as the petitioner may have the benefit of the extended period of limitation in view order passed by the Apex Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER]. As such, the writ petition is not entertained, as regards the challenge to the order of cancellation of GST registration of the petitioner dated 25.10.2019 (Annexure-4). The petitioner is allowed liberty to raise his cause of action as respects the garnishee notice dated 20.10.2020 issued under Section 79(1)(c) of the JGST Act, 2017 in an independent proceeding, if permissible in law - petition disposed off.
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