https://www.taxtmi.com/caselaws?id=783910 The dominant issue was maintainability of the writ petition in view of an efficacious statutory appellate remedy under s.107 CGST Act. The HC held that the impugned order arose from a SCN to which the petitioner had replied, and the adjudicating authority appeared to have considered that reply, making the matter suitable for appellate scrutiny rather than writ interference; the HC also noted an unexplained substantial delay in approaching the court. Consequently, the HC declined to exercise writ jurisdiction, disposed of the petition, and granted liberty to file a statutory appeal by 31 January 2026 with the requisite pre-deposit. en-us Tue, 16 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 17:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783910 The dominant issue was maintainability of the writ petition in view of an efficacious statutory appellate remedy under s.107 CGST Act. The HC held that the impugned order arose from a SCN to which the petitioner had replied, and the adjudicating authority appeared to have considered that reply, making the matter suitable for appellate scrutiny rather than writ interference; the HC also noted an unexplained substantial delay in approaching the court. Consequently, the HC declined to exercise writ jurisdiction, disposed of the petition, and granted liberty to file a statutory appeal by 31 January 2026 with the requisite pre-deposit. Case-Laws GST Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783910