High Court of Bombay

Mahapuja Ltd. v. Office of the Commissioner of CGST and Central Excise Mumbai Central

Where assessee challenged order-in-original citing non-supply of relied-upon documents despite records showing proper service via registered and alternate emails, and no specific missing document or resultant prejudice was pleaded, with statutory appeal remedy available and no exceptional circumstances shown, writ under Article 226 was not maintainable and only statutory appellate route could be pursued