https://www.taxtmi.com/caselaws?id=777013 The HC dismissed the writ petition, refusing to exercise writ jurisdiction because the petitioner had not availed the statutory appeal remedy under Section 107 CGST and had failed to substantiate certain factual claims (including non-issuance of DRC01A and absence of a DIN-bearing show cause summary). The court observed the petition was filed within the period for filing an appeal and granted liberty to prefer an appeal; it directed the appellate authority to consider condoning any delay by taking into account the time the matter was pending before the HC. en-us Mon, 18 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777013 The HC dismissed the writ petition, refusing to exercise writ jurisdiction because the petitioner had not availed the statutory appeal remedy under Section 107 CGST and had failed to substantiate certain factual claims (including non-issuance of DRC01A and absence of a DIN-bearing show cause summary). The court observed the petition was filed within the period for filing an appeal and granted liberty to prefer an appeal; it directed the appellate authority to consider condoning any delay by taking into account the time the matter was pending before the HC. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777013