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    <title>Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN</title>
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    <description>Alternative statutory remedy under the GST appellate framework ordinarily requires exhaustion before writ jurisdiction is invoked, even where adjudication is alleged to have exceeded the show-cause notice. After a first appeal has been decided, challenges to the validity or jurisdiction of adjudication may be pursued before the GST Appellate Tribunal where that remedy remains available. The continuing appeal period, extension of limitation and reduced pre-deposit requirement support recourse to the appellate mechanism. Recovery is not to proceed during the available period for a further appeal unless considered expedient in the interest of revenue upon recorded reasons.</description>
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    <pubDate>Thu, 20 Aug 2026 08:16:44 +0530</pubDate>
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      <description>Alternative statutory remedy under the GST appellate framework ordinarily requires exhaustion before writ jurisdiction is invoked, even where adjudication is alleged to have exceeded the show-cause notice. After a first appeal has been decided, challenges to the validity or jurisdiction of adjudication may be pursued before the GST Appellate Tribunal where that remedy remains available. The continuing appeal period, extension of limitation and reduced pre-deposit requirement support recourse to the appellate mechanism. Recovery is not to proceed during the available period for a further appeal unless considered expedient in the interest of revenue upon recorded reasons.</description>
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      <pubDate>Thu, 20 Aug 2026 08:16:44 +0530</pubDate>
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