https://www.taxtmi.com/caselaws?id=412528 Writ jurisdiction under Article 226 is exceptional and should not ordinarily be used to challenge assessment orders when an effective statutory appeal is available under section 31 of the Tamil Nadu GST Act. The appellate authority is the proper forum for disputed facts and mixed questions of fact and law, and interference without exhausting the appeal remedy is indicated only for lack of jurisdiction, mala fides, or imminent gross injustice. Mere allegations of breach of natural justice are insufficient to bypass the statutory appellate process. The Appellate Deputy Commissioner was identified as the appropriate appellate authority, and the petitioners were directed to pursue the statutory remedy. en-us Thu, 16 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412528 Writ jurisdiction under Article 226 is exceptional and should not ordinarily be used to challenge assessment orders when an effective statutory appeal is available under section 31 of the Tamil Nadu GST Act. The appellate authority is the proper forum for disputed facts and mixed questions of fact and law, and interference without exhausting the appeal remedy is indicated only for lack of jurisdiction, mala fides, or imminent gross injustice. Mere allegations of breach of natural justice are insufficient to bypass the statutory appellate process. The Appellate Deputy Commissioner was identified as the appropriate appellate authority, and the petitioners were directed to pursue the statutory remedy. Case-Laws GST Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412528