https://www.taxtmi.com/highlights?id=90460 The HC dismissed the petition, emphasizing the availability of an alternative and efficacious statutory remedy which the petitioner failed to utilize. The court held that the petitioner's attempt to circumvent the mandatory pre-deposit requirement for instituting an appeal was unjustified. The HC reaffirmed the principle that extraordinary jurisdiction under Article 226 cannot be exercised to bypass prescribed statutory procedures unless stringent conditions, as established by precedent, are met. The decision aligns with the SC's recent stance that statutory remedies should not be circumvented through constitutional petitions, thereby upholding the integrity of the statutory appeal process. en-us Mon, 14 Jul 2025 08:36:35 +0530 Mon, 14 Jul 2025 08:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90460 The HC dismissed the petition, emphasizing the availability of an alternative and efficacious statutory remedy which the petitioner failed to utilize. The court held that the petitioner's attempt to circumvent the mandatory pre-deposit requirement for instituting an appeal was unjustified. The HC reaffirmed the principle that extraordinary jurisdiction under Article 226 cannot be exercised to bypass prescribed statutory procedures unless stringent conditions, as established by precedent, are met. The decision aligns with the SC's recent stance that statutory remedies should not be circumvented through constitutional petitions, thereby upholding the integrity of the statutory appeal process. Highlights GST Mon, 14 Jul 2025 08:36:35 +0530 https://www.taxtmi.com/highlights?id=90460