https://www.taxtmi.com/caselaws?id=451054 Where the GST Act provides an efficacious statutory appeal under Section 107, writ relief under Article 226 is ordinarily not entertained and the aggrieved party must first exhaust the appellate remedy. The recognized exceptions to this alternative-remedy bar are enforcement of Fundamental Rights, breach of natural justice, want of jurisdiction, and a direct vires challenge. On the facts noted, none of those exceptions was found applicable, so the writ petition was dismissed for lack of maintainability and the petitioner was left free to pursue the prescribed statutory appeal. en-us Tue, 12 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451054 Where the GST Act provides an efficacious statutory appeal under Section 107, writ relief under Article 226 is ordinarily not entertained and the aggrieved party must first exhaust the appellate remedy. The recognized exceptions to this alternative-remedy bar are enforcement of Fundamental Rights, breach of natural justice, want of jurisdiction, and a direct vires challenge. On the facts noted, none of those exceptions was found applicable, so the writ petition was dismissed for lack of maintainability and the petitioner was left free to pursue the prescribed statutory appeal. Case-Laws GST Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451054