https://www.taxtmi.com/caselaws?id=431916 An efficacious statutory appeal ordinarily bars writ interference in fiscal matters, and bypass is justified only on recognised exceptional grounds such as breach of natural justice, excess of jurisdiction, violation of fundamental rights, or a vires challenge. Here, the show cause notice was detailed, repeated summons and opportunities were granted, and no substantive denial of hearing was established. No exceptional circumstance was made out to override the alternate remedy. The writ petitions were therefore not maintainable, and the petitioner was left to pursue the statutory appeal under the Rajasthan Goods and Services Tax Act, 2017. en-us Wed, 07 Dec 2022 00:00:00 +0530 Tue, 02 Sep 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431916 An efficacious statutory appeal ordinarily bars writ interference in fiscal matters, and bypass is justified only on recognised exceptional grounds such as breach of natural justice, excess of jurisdiction, violation of fundamental rights, or a vires challenge. Here, the show cause notice was detailed, repeated summons and opportunities were granted, and no substantive denial of hearing was established. No exceptional circumstance was made out to override the alternate remedy. The writ petitions were therefore not maintainable, and the petitioner was left to pursue the statutory appeal under the Rajasthan Goods and Services Tax Act, 2017. Case-Laws GST Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431916