https://www.taxtmi.com/caselaws?id=790073 Writ jurisdiction was declined where GST demand proceedings had been communicated through the registered email channel contemplated by the notice provisions, and the taxpayer did not establish lack of such service. Because the taxpayer had not used the opportunity to respond before the assessing authority and an efficacious statutory appeal was available under Section 107 of the Uttar Pradesh GST Act, the High Court refused to entertain the writ petition and directed resort to the appellate remedy. en-us Wed, 11 Mar 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790073 Writ jurisdiction was declined where GST demand proceedings had been communicated through the registered email channel contemplated by the notice provisions, and the taxpayer did not establish lack of such service. Because the taxpayer had not used the opportunity to respond before the assessing authority and an efficacious statutory appeal was available under Section 107 of the Uttar Pradesh GST Act, the High Court refused to entertain the writ petition and directed resort to the appellate remedy. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790073