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Availability of an efficacious statutory appeal barred writ interference against an order under the CGST Act where the challenge depended on reassessment of the show-cause notice, record and findings on wrongful ITC availment, fraud, wilful misstatement and suppression. The Court held that such factual and merits-based objections did not show that the proceedings were wholly without jurisdiction, and any alleged error in the officer's conclusions had to be tested in appeal. It also found no patent breach of natural justice, since notice and opportunity to respond were afforded and the order dealt with the objections raised. The writ petition was dismissed, with liberty to file a statutory appeal within four weeks.
Availability of an efficacious statutory appeal barred writ interference against an order under the CGST Act where the challenge depended on reassessment of the show-cause notice, record and findings on wrongful ITC availment, fraud, wilful misstatement and suppression. The Court held that such factual and merits-based objections did not show that the proceedings were wholly without jurisdiction, and any alleged error in the officer's conclusions had to be tested in appeal. It also found no patent breach of natural justice, since notice and opportunity to respond were afforded and the order dealt with the objections raised. The writ petition was dismissed, with liberty to file a statutory appeal within four weeks.
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