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    <title>2026 (7) TMI 1042 - DELHI HIGH COURT</title>
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    <description>A writ challenge to a GST adjudication order is not maintainable where the statutory appeal provides an efficacious and comprehensive forum to examine factual and legal errors. Allegations that further documents were not called for or that replies and evidence were inadequately considered concern the sufficiency and appreciation of material, which fall within appellate review. Participation in the audit and adjudication process, detailed submissions, and personal hearings do not establish a breach of natural justice, jurisdictional excess, or another recognised exception to the alternate-remedy rule. The statutory appellate remedy must therefore be pursued.</description>
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      <description>A writ challenge to a GST adjudication order is not maintainable where the statutory appeal provides an efficacious and comprehensive forum to examine factual and legal errors. Allegations that further documents were not called for or that replies and evidence were inadequately considered concern the sufficiency and appreciation of material, which fall within appellate review. Participation in the audit and adjudication process, detailed submissions, and personal hearings do not establish a breach of natural justice, jurisdictional excess, or another recognised exception to the alternate-remedy rule. The statutory appellate remedy must therefore be pursued.</description>
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