https://www.taxtmi.com/caselaws?id=792872 Writ interference was declined because the dispute concerned tax classification, taxability of annuity receipts, and interpretation of exemption notifications under the CGST framework, all matters ordinarily suited to the statutory appellate process. The Court found no established violation of natural justice, no patent lack of jurisdiction, and no other recognised exception to the alternate-remedy rule. Departmental circulars did not make the appeal ineffective. The petitioner was therefore required to pursue the statutory appeal remedy under Section 107 of the CGST Act. en-us Tue, 02 Jun 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792872 Writ interference was declined because the dispute concerned tax classification, taxability of annuity receipts, and interpretation of exemption notifications under the CGST framework, all matters ordinarily suited to the statutory appellate process. The Court found no established violation of natural justice, no patent lack of jurisdiction, and no other recognised exception to the alternate-remedy rule. Departmental circulars did not make the appeal ineffective. The petitioner was therefore required to pursue the statutory appeal remedy under Section 107 of the CGST Act. Case-Laws GST Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792872