https://www.taxtmi.com/caselaws?id=790958 A writ petition challenging a show cause notice and order-in-original was not entertained because an efficacious statutory appeal was available under Section 107(1) of the CGST Act. The Court declined to examine the alleged denial of cross-examination, holding that the petitioners could raise all factual and legal grounds before the appellate authority. The ruling applies the ordinary rule that writ jurisdiction will not be exercised to bypass an available alternate statutory remedy, leaving the adjudication to be tested in appeal rather than in writ proceedings. en-us Tue, 28 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790958 A writ petition challenging a show cause notice and order-in-original was not entertained because an efficacious statutory appeal was available under Section 107(1) of the CGST Act. The Court declined to examine the alleged denial of cross-examination, holding that the petitioners could raise all factual and legal grounds before the appellate authority. The ruling applies the ordinary rule that writ jurisdiction will not be exercised to bypass an available alternate statutory remedy, leaving the adjudication to be tested in appeal rather than in writ proceedings. Case-Laws GST Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790958