https://www.taxtmi.com/caselaws?id=791713 Where an efficacious statutory appeal is available under Section 107 of the CGST Act, writ jurisdiction under Article 226 may be declined and the petitioner relegated to the appellate forum. Here, the challenge to the ex parte assessment order was not examined on merits; instead, the court permitted the petitioner to pursue the appeal and granted limited interim protection against coercive action to enable filing of the appeal within the stipulated time. en-us Thu, 07 May 2026 00:00:00 +0530 Tue, 26 May 2026 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791713 Where an efficacious statutory appeal is available under Section 107 of the CGST Act, writ jurisdiction under Article 226 may be declined and the petitioner relegated to the appellate forum. Here, the challenge to the ex parte assessment order was not examined on merits; instead, the court permitted the petitioner to pursue the appeal and granted limited interim protection against coercive action to enable filing of the appeal within the stipulated time. Case-Laws GST Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791713