https://www.taxtmi.com/caselaws?id=412662 A writ challenge to an assessment order under the U.P. GST Act was declined because an efficacious statutory appeal was available. Alleged defects in service of the show cause notice, absence of a hard copy, non-issue of the pre-notice intimation under Rule 142(1A), and non-supply of relied upon documents were treated as procedural irregularities, not as defects going to inherent jurisdiction. As no jurisdictional error was shown, writ interference was not justified and the petitioner was left to pursue the appellate remedy. en-us Mon, 20 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412662 A writ challenge to an assessment order under the U.P. GST Act was declined because an efficacious statutory appeal was available. Alleged defects in service of the show cause notice, absence of a hard copy, non-issue of the pre-notice intimation under Rule 142(1A), and non-supply of relied upon documents were treated as procedural irregularities, not as defects going to inherent jurisdiction. As no jurisdictional error was shown, writ interference was not justified and the petitioner was left to pursue the appellate remedy. Case-Laws GST Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412662