https://www.taxtmi.com/caselaws?id=784344 A writ petition challenging an assessment order under the CGST Act was not entertained because the statutory appellate remedy was available, and the petitioner was directed to pursue that appeal. A prima facie view was noted that the demand in the order-in-original could not exceed the demand in the show cause notice, but the correctness of the pre-deposit amount was left to be determined by the appellate authority. The effect was that the dispute was channelled to the appellate mechanism, with the pre-deposit question kept open for appellate examination. en-us Tue, 16 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784344 A writ petition challenging an assessment order under the CGST Act was not entertained because the statutory appellate remedy was available, and the petitioner was directed to pursue that appeal. A prima facie view was noted that the demand in the order-in-original could not exceed the demand in the show cause notice, but the correctness of the pre-deposit amount was left to be determined by the appellate authority. The effect was that the dispute was channelled to the appellate mechanism, with the pre-deposit question kept open for appellate examination. Case-Laws GST Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784344