Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
HC dismissed writ petition challenging a demand order under CGST Act. While the petition was technically maintainable under Article 226, the Court declined to entertain it due to the availability of an alternative statutory remedy under Section 107 of the CGST Act. The Court emphasized the established principle that when a specific statutory forum exists for grievance redressal, judicial discretionary intervention should be limited. The petitioner was directed to pursue the prescribed appellate mechanism, thereby preserving the statutory dispute resolution framework.
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