https://www.taxtmi.com/caselaws?id=765962 A writ petition challenging a reassessment order under Section 74 of the West Bengal Goods and Services Tax Act, 2017 was not entertained because an efficacious statutory appeal was available under Section 107. The High Court reiterated that, absent exceptional circumstances, writ jurisdiction should ordinarily not be invoked at the first instance when the statute provides an adequate appellate remedy. The petitioner was therefore directed to pursue the statutory appeal, and the court declined to interfere in writ jurisdiction at that stage. en-us Mon, 10 Feb 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765962 A writ petition challenging a reassessment order under Section 74 of the West Bengal Goods and Services Tax Act, 2017 was not entertained because an efficacious statutory appeal was available under Section 107. The High Court reiterated that, absent exceptional circumstances, writ jurisdiction should ordinarily not be invoked at the first instance when the statute provides an adequate appellate remedy. The petitioner was therefore directed to pursue the statutory appeal, and the court declined to interfere in writ jurisdiction at that stage. Case-Laws GST Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765962