https://www.taxtmi.com/caselaws?id=786804 High Court directed the petitioner to pursue the statutory appeal under the Finance Act, 1994 rather than proceed by writ, holding that limitation and prima facie export-exemption questions require examination of the authority's records and are matters for the Appellate Authority to decide; the Court ordered supply of a certified copy of the Adjudication Order within seven days, required the appeal to be filed within a fixed short period and protected from limitation objections if so filed, and directed the Appellate Authority to admit and decide the appeal on merits unaffected by writ observations. en-us Fri, 13 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786804 High Court directed the petitioner to pursue the statutory appeal under the Finance Act, 1994 rather than proceed by writ, holding that limitation and prima facie export-exemption questions require examination of the authority's records and are matters for the Appellate Authority to decide; the Court ordered supply of a certified copy of the Adjudication Order within seven days, required the appeal to be filed within a fixed short period and protected from limitation objections if so filed, and directed the Appellate Authority to admit and decide the appeal on merits unaffected by writ observations. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786804