https://www.taxtmi.com/caselaws?id=790506 A writ challenge to a GST assessment order under Section 73 was not examined on merits because the petitioner had an available statutory appeal under Section 107. The Court permitted the petitioner to pursue that appellate remedy with a delay condonation application, leaving the question of delay to the appellate authority. The petitioner was also required to comply with the statutory pre-deposit. The writ petition was thus disposed of in favour of the statutory appellate route rather than writ adjudication. en-us Wed, 22 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790506 A writ challenge to a GST assessment order under Section 73 was not examined on merits because the petitioner had an available statutory appeal under Section 107. The Court permitted the petitioner to pursue that appellate remedy with a delay condonation application, leaving the question of delay to the appellate authority. The petitioner was also required to comply with the statutory pre-deposit. The writ petition was thus disposed of in favour of the statutory appellate route rather than writ adjudication. Case-Laws GST Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790506