https://www.taxtmi.com/caselaws?id=790260 Where an effective statutory appellate remedy exists under GST and the writ petition is filed beyond the appeal period, the High Court may decline to examine the assessment on merits in writ jurisdiction. The text states that the petitioner had not availed the statutory reliefs under section 74 and was instead directed to pursue the appellate remedy subject to a 25% pre-deposit of the disputed tax. Any amount already recovered was to be adjusted towards that deposit, and further directions were issued for consideration of the appeal on merits and for lifting bank attachment upon compliance. en-us Thu, 26 Mar 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790260 Where an effective statutory appellate remedy exists under GST and the writ petition is filed beyond the appeal period, the High Court may decline to examine the assessment on merits in writ jurisdiction. The text states that the petitioner had not availed the statutory reliefs under section 74 and was instead directed to pursue the appellate remedy subject to a 25% pre-deposit of the disputed tax. Any amount already recovered was to be adjusted towards that deposit, and further directions were issued for consideration of the appeal on merits and for lifting bank attachment upon compliance. Case-Laws GST Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790260