https://www.taxtmi.com/caselaws?id=794694 Circulars issued by the tax administration reflect only the executive's understanding of the statute and cannot prevail over law declared by courts. The Appellate Tribunal is competent to examine both factual disputes and questions of law arising from the appellate order, including the effect of Rule 89(5) of the GST Rules and the relevant circulars and notifications. Where an efficacious statutory remedy under the GST Act is available, extraordinary writ jurisdiction should not be invoked. On that basis, the writ petition was held not maintainable and was declined for alternative statutory remedy. en-us Thu, 02 Jul 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794694 Circulars issued by the tax administration reflect only the executive's understanding of the statute and cannot prevail over law declared by courts. The Appellate Tribunal is competent to examine both factual disputes and questions of law arising from the appellate order, including the effect of Rule 89(5) of the GST Rules and the relevant circulars and notifications. Where an efficacious statutory remedy under the GST Act is available, extraordinary writ jurisdiction should not be invoked. On that basis, the writ petition was held not maintainable and was declined for alternative statutory remedy. Case-Laws GST Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794694