https://www.taxtmi.com/caselaws?id=762932 The Orissa HC note records that where an efficacious statutory appeal is available, writ jurisdiction will ordinarily not be exercised to test a demand for late fee or a request for waiver. The petitioner's reliance on a notification and the assertion that the tribunal was not functioning did not displace the availability of the prescribed appellate remedy. The petition was therefore disposed of, with the petitioner directed to pursue the statutory appeal and seek relief before the competent appellate forum. en-us Wed, 23 Oct 2024 00:00:00 +0530 Mon, 02 Jun 2025 21:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762932 The Orissa HC note records that where an efficacious statutory appeal is available, writ jurisdiction will ordinarily not be exercised to test a demand for late fee or a request for waiver. The petitioner's reliance on a notification and the assertion that the tribunal was not functioning did not displace the availability of the prescribed appellate remedy. The petition was therefore disposed of, with the petitioner directed to pursue the statutory appeal and seek relief before the competent appellate forum. Case-Laws GST Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762932