https://www.taxtmi.com/caselaws?id=467681 GST proceedings were held not fit for writ interference under Article 226 because an efficacious statutory appellate remedy was available against the show cause notice and order in original. The HC found no extraordinary or exceptional circumstance to justify bypassing the Appellate Authority, and held that the petitioner could raise all factual and legal pleas, including any explanation for delay, before that forum. The Court therefore declined to examine the merits at the writ stage and left the petitioner to pursue the statutory appeal. en-us Thu, 16 Oct 2025 00:00:00 +0530 Sat, 28 Mar 2026 18:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467681 GST proceedings were held not fit for writ interference under Article 226 because an efficacious statutory appellate remedy was available against the show cause notice and order in original. The HC found no extraordinary or exceptional circumstance to justify bypassing the Appellate Authority, and held that the petitioner could raise all factual and legal pleas, including any explanation for delay, before that forum. The Court therefore declined to examine the merits at the writ stage and left the petitioner to pursue the statutory appeal. Case-Laws GST Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467681