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2024 (1) TMI 228 - ANDHRA PRADESH HIGH COURTMaintainability of petition - availability of alternative remedy - Cancellation of petitioner's GST registration - non-submission of reply to SCN - HELD THAT:- The question if the petitioner was carrying on his business at the registered address or not at the relevant point of time, is a question of fact. The finding recorded in the order of cancellation of GST registration and in the order rejecting the application for revocation, that the petitioner was not running business at the registered address is a finding of fact, which prima facie is based on some material in the form of the field inspection report. If the petitioner’s case is contrary, that the business was being run at the registered address and if the petitioner has evidence to prove that, as submitted by the learned counsel for the petitioner, the appropriate forum to reappraise the evidence to determine finding of fact, is not in the writ petition under Article 226 of the Constitution of India. Undisputedly, the petitioner has got the statutory alternative remedy of appeal. If the petitioner so chooses or advised, the remedy of appeal may be availed as per the law. Petition dismissed.
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