https://www.taxtmi.com/highlights?id=100460 Writ jurisdiction is ordinarily not exercised in tax matters where an efficacious statutory appeal exists, and the petitioner's challenges to classification, exemption, annuity receipts, composite supply, notifications and circulars were held to fall within the appellate framework. The Court found no exceptional ground such as patent lack of jurisdiction or violation of natural justice, noting that the petitioner had participated in adjudication and was heard. It also held that the Additional Director, DGGI, and the Additional Commissioner, CGST, were validly empowered as proper officers under the statutory notifications to issue the notice and adjudicate it. The writ petition was dismissed with liberty to pursue the statutory appeal. en-us Thu, 04 Jun 2026 08:37:37 +0530 Thu, 04 Jun 2026 08:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100460 Writ jurisdiction is ordinarily not exercised in tax matters where an efficacious statutory appeal exists, and the petitioner's challenges to classification, exemption, annuity receipts, composite supply, notifications and circulars were held to fall within the appellate framework. The Court found no exceptional ground such as patent lack of jurisdiction or violation of natural justice, noting that the petitioner had participated in adjudication and was heard. It also held that the Additional Director, DGGI, and the Additional Commissioner, CGST, were validly empowered as proper officers under the statutory notifications to issue the notice and adjudicate it. The writ petition was dismissed with liberty to pursue the statutory appeal. Highlights GST Thu, 04 Jun 2026 08:37:37 +0530 https://www.taxtmi.com/highlights?id=100460