https://www.taxtmi.com/caselaws?id=373384 Where a statutory appellate authority has been constituted and an efficacious appeal is available against a penalty order, writ jurisdiction need not be exercised to examine the challenge on merits. The High Court noted that the Additional Commissioner (Appeals) had been appointed as the appellate authority under the Punjab GST framework, so the petitioners were relegated to the statutory appellate remedy. The court also protected the litigants on limitation by directing that appeals filed within 30 days of receipt of a certified copy of the order should not be rejected as time-barred. en-us Tue, 11 Dec 2018 00:00:00 +0530 Thu, 06 Mar 2025 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373384 Where a statutory appellate authority has been constituted and an efficacious appeal is available against a penalty order, writ jurisdiction need not be exercised to examine the challenge on merits. The High Court noted that the Additional Commissioner (Appeals) had been appointed as the appellate authority under the Punjab GST framework, so the petitioners were relegated to the statutory appellate remedy. The court also protected the litigants on limitation by directing that appeals filed within 30 days of receipt of a certified copy of the order should not be rejected as time-barred. Case-Laws GST Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373384