https://www.taxtmi.com/caselaws?id=787320 Availability of an efficacious alternative statutory remedy under Section 107 precluded maintainability of the writ petition; the High Court applied the principle that writ jurisdiction is exceptional and not available where an effective appeal exists, and on merits found the departmental record - including recorded admissions and corroborative statements indicating clandestine arrangements, wilful misstatement and suppression of facts - sufficient to sustain adjudication for tax demand and penalty under the anti-evasion provisions and to justify continuation of proceedings; accordingly the writ was dismissed. en-us Thu, 12 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787320 Availability of an efficacious alternative statutory remedy under Section 107 precluded maintainability of the writ petition; the High Court applied the principle that writ jurisdiction is exceptional and not available where an effective appeal exists, and on merits found the departmental record - including recorded admissions and corroborative statements indicating clandestine arrangements, wilful misstatement and suppression of facts - sufficient to sustain adjudication for tax demand and penalty under the anti-evasion provisions and to justify continuation of proceedings; accordingly the writ was dismissed. Case-Laws GST Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787320