https://www.taxtmi.com/caselaws?id=789920 Writ petitions challenging GST demand orders were not maintainable where an efficacious statutory appeal under Section 107 of the CGST Act, 2017 was available and had been specifically indicated in the impugned orders. The court declined to treat the dispute as a pure jurisdictional challenge because liability depended on factual examination of the underlying transactions, and no exceptional circumstance justified bypassing the appellate remedy. The asserted constitutional immunity of municipal bodies from GST was not accepted as a complete bar to tax on every transaction, and there was no direct challenge to the constitutional validity of any provision. The petitioners were relegated to appeal, with liberty to file within time without limitation objections. en-us Tue, 07 Apr 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789920 Writ petitions challenging GST demand orders were not maintainable where an efficacious statutory appeal under Section 107 of the CGST Act, 2017 was available and had been specifically indicated in the impugned orders. The court declined to treat the dispute as a pure jurisdictional challenge because liability depended on factual examination of the underlying transactions, and no exceptional circumstance justified bypassing the appellate remedy. The asserted constitutional immunity of municipal bodies from GST was not accepted as a complete bar to tax on every transaction, and there was no direct challenge to the constitutional validity of any provision. The petitioners were relegated to appeal, with liberty to file within time without limitation objections. Case-Laws GST Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789920