https://www.taxtmi.com/caselaws?id=779199 Writ petition dismissed. HC held the petitioner must pursue the statutory remedy of appeal under Section 107 of the CGST Act rather than relief under Article 226, as the appellate authority is the appropriate forum to decide all grounds (with further remedy to approach the Tribunal thereafter). The court found entertainment of the writ contrary to the scheme affirmed by the SC and directed consideration of any delay condonation application by the appellate authority. Double taxation, res judicata and limitation issues are to be addressed in the statutory appeals. en-us Mon, 22 Sep 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779199 Writ petition dismissed. HC held the petitioner must pursue the statutory remedy of appeal under Section 107 of the CGST Act rather than relief under Article 226, as the appellate authority is the appropriate forum to decide all grounds (with further remedy to approach the Tribunal thereafter). The court found entertainment of the writ contrary to the scheme affirmed by the SC and directed consideration of any delay condonation application by the appellate authority. Double taxation, res judicata and limitation issues are to be addressed in the statutory appeals. Case-Laws GST Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779199