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    <title>2026 (10) TMI 1059 - DELHI HIGH COURT</title>
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    <description>Statutory appellate remedy under the CGST Act was available against the impugned order, making appellate review the appropriate route for objections to overlapping demands. The Appellate Authority could examine those objections and consider any legally permissible exemption from pre-deposit. Challenges to the relevant notifications remained pending before the Supreme Court and were not decided. Restoration of the writ petition was refused, while preserving the right to file a statutory appeal within the stipulated period.</description>
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      <description>Statutory appellate remedy under the CGST Act was available against the impugned order, making appellate review the appropriate route for objections to overlapping demands. The Appellate Authority could examine those objections and consider any legally permissible exemption from pre-deposit. Challenges to the relevant notifications remained pending before the Supreme Court and were not decided. Restoration of the writ petition was refused, while preserving the right to file a statutory appeal within the stipulated period.</description>
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