In this writ petition, the petitioner has challenged the order dated January 3, 2020 passed by the respondent no.5., the Joint Commissioner of State Tax, Tamluk Charge.

The impugned order has been passed under Section 329(2) of the West Bengal Goods & Service Tax Act, 2017 cancelling the petitioner’s registration under the said Act. Admittedly, the petitioner was granted ample opportunity of hearing before passing of the impugned order. The impugned order cannot be held to be without jurisdiction or violative of the principles of natural justice.

As pointed out by the learned Additional Advocate General the remedy of the petitioner to challenge the impugned order lying under Sections 30 and 107 of the aforementioned Act. In other words, the petitioner has an effective alternative remedy to prefer an appeal against the impugned order.

For the reasons as aforesaid, the writ petition stands dismissed.

There will be, however, no order as to costs.