https://www.taxtmi.com/caselaws?id=790955 A writ petition challenging a GST demand order was held not maintainable because the impugned order was appealable under Section 107 of the Goods and Services Tax Act, 2017. The Court reiterated that Article 226 should ordinarily not be used where an efficacious statutory remedy exists, subject only to recognised exceptions such as violation of natural justice, lack of jurisdiction, breach of fundamental rights, or challenge to vires. As the petitioner had participated in the proceedings, filed a detailed reply to the show cause notice, and showed no material denial of personal hearing or other ex facie breach of natural justice, there was no basis to bypass the appellate remedy. en-us Mon, 27 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790955 A writ petition challenging a GST demand order was held not maintainable because the impugned order was appealable under Section 107 of the Goods and Services Tax Act, 2017. The Court reiterated that Article 226 should ordinarily not be used where an efficacious statutory remedy exists, subject only to recognised exceptions such as violation of natural justice, lack of jurisdiction, breach of fundamental rights, or challenge to vires. As the petitioner had participated in the proceedings, filed a detailed reply to the show cause notice, and showed no material denial of personal hearing or other ex facie breach of natural justice, there was no basis to bypass the appellate remedy. Case-Laws GST Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790955