Mahapuja Ltd challenged an Order-In-Original dated 17 March 2026 passed by the Additional Commissioner of CGST, Central Excise, Mumbai, which proposed disallowance of Input Tax Credit and levy of tax and penalty totalling Rs. 6.50 Crores, alleging violation of natural justice on the ground that seized documents were not supplied to the Petitioner before the order was passed. The Bombay High Court found that the impugned order was appealable under Section 107 of the CGST Act, 2017, and that the Petitioner had not exhausted the available statutory appellate remedy. The Court further found that the Petitioner's grievance regarding non-supply of documents was specifically addressed in paragraph 24 of the impugned order, which recorded that the Show Cause Notice and relied-upon documents had been duly forwarded to the Petitioner's registered email addresses. Relying on Supreme Court precedents reiterating that High Courts should not entertain writ petitions under Article 226 when efficacious statutory remedies are available, and noting the Petitioner's bald and unparticularised assertions, the Court declined to interfere. The writ petition was accordingly dismissed, with the Petitioner left to pursue the statutory appeal before the Commissioner (Appeals)-II.