https://www.taxtmi.com/caselaws?id=465443 Where a GST assessment or demand order is appealable under the statutory appellate scheme, writ jurisdiction will ordinarily not be used to bypass that remedy. The Calcutta High Court noted that upload of the final order summary on the GST portal in FORM GST DRC-07, read with Rules 142(5) and 142(6) of the West Bengal GST Rules, gave the petitioner contemporaneous knowledge of the order. The plea that the final order had not been formally served for more than three years did not justify skipping the prescribed appeal under Section 107, and the writ petition was dismissed as not maintainable for failure to exhaust the efficacious statutory remedy. en-us Wed, 20 Sep 2023 00:00:00 +0530 Tue, 23 Dec 2025 19:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465443 Where a GST assessment or demand order is appealable under the statutory appellate scheme, writ jurisdiction will ordinarily not be used to bypass that remedy. The Calcutta High Court noted that upload of the final order summary on the GST portal in FORM GST DRC-07, read with Rules 142(5) and 142(6) of the West Bengal GST Rules, gave the petitioner contemporaneous knowledge of the order. The plea that the final order had not been formally served for more than three years did not justify skipping the prescribed appeal under Section 107, and the writ petition was dismissed as not maintainable for failure to exhaust the efficacious statutory remedy. Case-Laws GST Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465443