https://www.taxtmi.com/caselaws?id=445313 Validity of demand notice under the Revenue Recovery Act was considered in light of the statutory limitation for appeals and availability of alternative remedies under the GST scheme. The court applied the principle that the limitation for preferring an appeal is three months from communication with one month for condonation, and that orders not appealed attain finality; therefore, an aggrieved person who failed to use the prescribed statutory remedy cannot invoke extraordinary writ relief. Reliance was placed on Supreme Court precedents restraining High Court exercise of Article 226 where effective alternate remedy exists, and the appeal was dismissed. en-us Wed, 02 Aug 2023 00:00:00 +0530 Tue, 13 Jan 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445313 Validity of demand notice under the Revenue Recovery Act was considered in light of the statutory limitation for appeals and availability of alternative remedies under the GST scheme. The court applied the principle that the limitation for preferring an appeal is three months from communication with one month for condonation, and that orders not appealed attain finality; therefore, an aggrieved person who failed to use the prescribed statutory remedy cannot invoke extraordinary writ relief. Reliance was placed on Supreme Court precedents restraining High Court exercise of Article 226 where effective alternate remedy exists, and the appeal was dismissed. Case-Laws GST Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445313