https://www.taxtmi.com/caselaws?id=790948 In fiscal matters, a writ petition challenging an order-in-original will ordinarily not be entertained where an efficacious statutory appeal is available. The Court held that the existence of an appeal is the normal rule against direct recourse to writ jurisdiction, and that the petitioner's multiple grounds required factual examination better suited to appellate scrutiny. It further held that inability to make pre-deposit was not established merely from audited accounts and did not render the alternate remedy inefficacious. Departure from the rule of exhaustion of alternate remedy is permitted only in extraordinary cases, which was not shown here, so the petitioner was relegated to the statutory appellate remedy with all contentions kept open. en-us Wed, 22 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790948 In fiscal matters, a writ petition challenging an order-in-original will ordinarily not be entertained where an efficacious statutory appeal is available. The Court held that the existence of an appeal is the normal rule against direct recourse to writ jurisdiction, and that the petitioner's multiple grounds required factual examination better suited to appellate scrutiny. It further held that inability to make pre-deposit was not established merely from audited accounts and did not render the alternate remedy inefficacious. Departure from the rule of exhaustion of alternate remedy is permitted only in extraordinary cases, which was not shown here, so the petitioner was relegated to the statutory appellate remedy with all contentions kept open. Case-Laws GST Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790948