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    <title>2026 (5) TMI 1363 - CALCUTTA HIGH COURT</title>
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    <description>A writ challenge to a consolidated show cause notice and the resulting CGST adjudication order was held not maintainable because an efficacious statutory appeal was available under Section 107. The Court noted that the petitioners had not challenged the notice at the threshold and could raise limitation and jurisdiction issues in appeal. It also found no exceptional ground such as patent lack of jurisdiction, breach of natural justice, or vires challenge to justify writ intervention, and noted that an identical issue was pending before a larger Bench of the Bombay High Court. The writ petition was dismissed in favour of the statutory appellate remedy.</description>
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    <pubDate>Tue, 19 May 2026 00:00:00 +0530</pubDate>
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      <title>2026 (5) TMI 1363 - CALCUTTA HIGH COURT</title>
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      <description>A writ challenge to a consolidated show cause notice and the resulting CGST adjudication order was held not maintainable because an efficacious statutory appeal was available under Section 107. The Court noted that the petitioners had not challenged the notice at the threshold and could raise limitation and jurisdiction issues in appeal. It also found no exceptional ground such as patent lack of jurisdiction, breach of natural justice, or vires challenge to justify writ intervention, and noted that an identical issue was pending before a larger Bench of the Bombay High Court. The writ petition was dismissed in favour of the statutory appellate remedy.</description>
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      <pubDate>Tue, 19 May 2026 00:00:00 +0530</pubDate>
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