https://www.taxtmi.com/caselaws?id=411491 The High Court dismissed the writ petitions challenging show cause notices issued under the TNGST Act, 2017. Emphasizing the need to exhaust appellate remedies before approaching the court, the Court highlighted the appellate authority's role as the final fact-finding body. Judicial review under Article 226 is limited to scrutinizing processes, not decisions. The Court cannot resolve factual disputes in writ petitions and urged the petitioner to pursue the appeal process diligently. No costs were awarded, and the petitioner was directed to address legal and factual issues through the prescribed appellate procedure. en-us Thu, 29 Jul 2021 00:00:00 +0530 Thu, 26 Aug 2021 08:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411491 The High Court dismissed the writ petitions challenging show cause notices issued under the TNGST Act, 2017. Emphasizing the need to exhaust appellate remedies before approaching the court, the Court highlighted the appellate authority's role as the final fact-finding body. Judicial review under Article 226 is limited to scrutinizing processes, not decisions. The Court cannot resolve factual disputes in writ petitions and urged the petitioner to pursue the appeal process diligently. No costs were awarded, and the petitioner was directed to address legal and factual issues through the prescribed appellate procedure. Case-Laws GST Thu, 29 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411491