https://www.taxtmi.com/caselaws?id=796637 A writ petition challenging an appealable GST adjudication order is not maintainable where an efficacious statutory appeal is available under the CGST Act. The asserted denial of relied-upon documents did not justify bypassing that remedy because no supporting particulars or prejudice were shown, while the record indicated electronic supply of the show-cause notice and relied-upon documents and a response to the hearing notice. No exceptional circumstance was established. The merits of the tax demand and the parties' substantive contentions were not examined, and the petitioner was required to pursue the statutory appeal within the permitted period. en-us Wed, 05 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796637 A writ petition challenging an appealable GST adjudication order is not maintainable where an efficacious statutory appeal is available under the CGST Act. The asserted denial of relied-upon documents did not justify bypassing that remedy because no supporting particulars or prejudice were shown, while the record indicated electronic supply of the show-cause notice and relied-upon documents and a response to the hearing notice. No exceptional circumstance was established. The merits of the tax demand and the parties' substantive contentions were not examined, and the petitioner was required to pursue the statutory appeal within the permitted period. Case-Laws GST Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796637