Madhya Pradesh High Court
Sel Manufacturing Company Ltd. v. State of Madhya Pradesh
Where GST-registered textile manufacturer received multiple Form GSTR-3A notices for non-filing of GSTR-3B and all notices were uploaded on common portal with no response filed, uploading constituted valid statutory service and plea for physical service was untenable, so cancellation of registration for non-filing could not be challenged on grounds of lack of natural justice. GST: Where GST-registered textile manufacturer, after registration cancellation and receipt of statutory notices, failed to pursue available remedies for revocation or file statutory appeal within limitation or satisfy pre-deposit requirements, invocation of writ jurisdiction was impermissible as statutory remedies were not exhausted and limitation bar or pre-deposit requirement could not justify bypassing these remedies, leading to dismissal of petition