https://www.taxtmi.com/caselaws?id=787542 Where a constituted statutory Appellate Tribunal exists under the GST enactment, availability of that alternative efficacious remedy displaces exercise of extraordinary constitutional jurisdiction under Articles 226/227; consequently, writ relief is generally not maintainable in respect of challenges to assessment and appellate orders absent exceptional circumstances justifying departure from the statutory remedy. The operative effect is that petitioners must pursue remedies before the Appellate Tribunal and not by way of ordinary writ petitions when the tribunal is properly constituted and functional. en-us Mon, 02 Mar 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787542 Where a constituted statutory Appellate Tribunal exists under the GST enactment, availability of that alternative efficacious remedy displaces exercise of extraordinary constitutional jurisdiction under Articles 226/227; consequently, writ relief is generally not maintainable in respect of challenges to assessment and appellate orders absent exceptional circumstances justifying departure from the statutory remedy. The operative effect is that petitioners must pursue remedies before the Appellate Tribunal and not by way of ordinary writ petitions when the tribunal is properly constituted and functional. Case-Laws GST Mon, 02 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787542