https://www.taxtmi.com/caselaws?id=438317 A writ petition under Article 226 was held not maintainable where an equally efficacious statutory appeal under Section 107 of the GST Act was available and no Whirlpool exception was established. The Court found no pleaded lack of jurisdiction, no breach of natural justice, and no challenge to the vires of the GST provisions, so it declined to bypass the appellate remedy. It nevertheless granted liberty to pursue the appeal, directed exclusion of the time spent in the writ proceedings for limitation, and indicated that the appellate authority should take a lenient view on any condonation of delay. en-us Wed, 24 May 2023 00:00:00 +0530 Wed, 16 Apr 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438317 A writ petition under Article 226 was held not maintainable where an equally efficacious statutory appeal under Section 107 of the GST Act was available and no Whirlpool exception was established. The Court found no pleaded lack of jurisdiction, no breach of natural justice, and no challenge to the vires of the GST provisions, so it declined to bypass the appellate remedy. It nevertheless granted liberty to pursue the appeal, directed exclusion of the time spent in the writ proceedings for limitation, and indicated that the appellate authority should take a lenient view on any condonation of delay. Case-Laws GST Wed, 24 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438317