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    <title>2026 (7) TMI 359 - BOMBAY HIGH COURT</title>
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    <description>Where an efficacious statutory appeal lies under the GST regime, writ jurisdiction under Article 226 will ordinarily not be exercised unless an exceptional case is shown. The Court held that the impugned order was appealable to the Appellate Tribunal under the CGST Act and Rules, and that the petitioner had not established any basis to bypass that remedy. The Tribunal was considered competent to examine the merits, including revenue neutrality, and the petitioner was directed to pursue the statutory appeal after complying with the pre-deposit requirement.</description>
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      <link>https://www.taxtmi.com/caselaws?id=794473</link>
      <description>Where an efficacious statutory appeal lies under the GST regime, writ jurisdiction under Article 226 will ordinarily not be exercised unless an exceptional case is shown. The Court held that the impugned order was appealable to the Appellate Tribunal under the CGST Act and Rules, and that the petitioner had not established any basis to bypass that remedy. The Tribunal was considered competent to examine the merits, including revenue neutrality, and the petitioner was directed to pursue the statutory appeal after complying with the pre-deposit requirement.</description>
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