https://www.taxtmi.com/caselaws?id=793621 A writ challenge to assessment proceedings under the CGST Act was declined where the petitioner had an effective statutory appeal under Section 107 and approached the writ court belatedly. The assessment order and show cause notice set out the factual basis, electronic communication had been issued, and the petitioner was aware of the proceedings earlier. In these circumstances, the writ petition was treated as an impermissible substitute for the appellate remedy, and no interference was warranted. en-us Tue, 16 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793621 A writ challenge to assessment proceedings under the CGST Act was declined where the petitioner had an effective statutory appeal under Section 107 and approached the writ court belatedly. The assessment order and show cause notice set out the factual basis, electronic communication had been issued, and the petitioner was aware of the proceedings earlier. In these circumstances, the writ petition was treated as an impermissible substitute for the appellate remedy, and no interference was warranted. Case-Laws GST Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793621