https://www.taxtmi.com/caselaws?id=800354 Writ jurisdiction generally cannot be used to challenge an order-in-original on merits after the statutory appellate remedy has lapsed. An efficacious statutory remedy must be pursued unless exceptional grounds, such as lack of jurisdiction or the deciding authority's incompetence, are established. Expiry of the appeal limitation period and any pre-deposit requirement do not justify bypassing the appellate process. Without a jurisdictional or competence-based challenge, a merits challenge is not maintainable in writ jurisdiction. en-us Wed, 23 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800354 Writ jurisdiction generally cannot be used to challenge an order-in-original on merits after the statutory appellate remedy has lapsed. An efficacious statutory remedy must be pursued unless exceptional grounds, such as lack of jurisdiction or the deciding authority's incompetence, are established. Expiry of the appeal limitation period and any pre-deposit requirement do not justify bypassing the appellate process. Without a jurisdictional or competence-based challenge, a merits challenge is not maintainable in writ jurisdiction. Case-Laws Indian Laws Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800354