https://www.taxtmi.com/caselaws?id=790797 An efficacious statutory appeal under the CGST Act ordinarily bars direct writ intervention, and the Court reiterated that bypassing the appellate remedy is justified only in exceptional circumstances. It also accepted that GST intelligence officers may be assigned functions as proper officers for inquiry and adjudication, so the jurisdictional objections to summons and proceedings failed. The challenge to the Circulars and related vires arguments was rejected because no strong prima facie case for constitutional or delegated-legislation interference was shown. The result was that the writ court declined interference and left the petitioners to pursue the statutory appellate remedy. en-us Tue, 28 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790797 An efficacious statutory appeal under the CGST Act ordinarily bars direct writ intervention, and the Court reiterated that bypassing the appellate remedy is justified only in exceptional circumstances. It also accepted that GST intelligence officers may be assigned functions as proper officers for inquiry and adjudication, so the jurisdictional objections to summons and proceedings failed. The challenge to the Circulars and related vires arguments was rejected because no strong prima facie case for constitutional or delegated-legislation interference was shown. The result was that the writ court declined interference and left the petitioners to pursue the statutory appellate remedy. Case-Laws GST Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790797