https://www.taxtmi.com/caselaws?id=786504 Availability of an efficacious alternate remedy by way of appeal under the Central Goods and Services Tax Act was held to render the writ petition non maintainable because the appellate route permits all lawful grounds of challenge; procedural issues with GST portal filing can be addressed using the reference number in Form GST DRC 07 and relevant circular guidance. Consequentially the petitioner was granted liberty to file the statutory appeal with the required pre deposit within the limitation period and the writ petition was dismissed without adjudication on the merits. en-us Thu, 05 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786504 Availability of an efficacious alternate remedy by way of appeal under the Central Goods and Services Tax Act was held to render the writ petition non maintainable because the appellate route permits all lawful grounds of challenge; procedural issues with GST portal filing can be addressed using the reference number in Form GST DRC 07 and relevant circular guidance. Consequentially the petitioner was granted liberty to file the statutory appeal with the required pre deposit within the limitation period and the writ petition was dismissed without adjudication on the merits. Case-Laws GST Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786504