https://www.taxtmi.com/caselaws?id=792616 Where an effective statutory appeal is available under Section 107 of the CGST Act, writ jurisdiction should ordinarily not be invoked against a show cause notice or Order-in-Original. The Rajasthan HC found that service of notice, participation in adjudication, and a speaking order showed no breach of natural justice, and the existence of a jurisdictional objection did not justify bypassing the appellate remedy on these facts. No exceptional ground for writ interference was established, so the petition was dismissed and the petitioner was left to pursue the statutory appeal. en-us Mon, 25 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792616 Where an effective statutory appeal is available under Section 107 of the CGST Act, writ jurisdiction should ordinarily not be invoked against a show cause notice or Order-in-Original. The Rajasthan HC found that service of notice, participation in adjudication, and a speaking order showed no breach of natural justice, and the existence of a jurisdictional objection did not justify bypassing the appellate remedy on these facts. No exceptional ground for writ interference was established, so the petition was dismissed and the petitioner was left to pursue the statutory appeal. Case-Laws GST Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792616