https://www.taxtmi.com/caselaws?id=790347 A writ petition was held not maintainable where the taxpayer had an available statutory appellate remedy but failed to pursue it diligently. The Court noted that GST demand and notices were issued on the portal, with no material showing improper publication or lack of knowledge. It also relied on the appellate record that the appeal lacked the mandatory pre-deposit, no condonation application was filed, and the petitioner remained absent on hearing dates. On these facts, the Court treated the conduct as negligent and refused to use writ jurisdiction to bypass the appellate mechanism, leading to dismissal. en-us Wed, 15 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790347 A writ petition was held not maintainable where the taxpayer had an available statutory appellate remedy but failed to pursue it diligently. The Court noted that GST demand and notices were issued on the portal, with no material showing improper publication or lack of knowledge. It also relied on the appellate record that the appeal lacked the mandatory pre-deposit, no condonation application was filed, and the petitioner remained absent on hearing dates. On these facts, the Court treated the conduct as negligent and refused to use writ jurisdiction to bypass the appellate mechanism, leading to dismissal. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790347