https://www.taxtmi.com/caselaws?id=440827 Where a challenge to a tax penalty order turns on disputed facts as well as legal issues, the writ court may decline merits adjudication and direct the assessee to pursue the statutory appeal. The court noted that the appellate forum was better placed to reappreciate the adjudicating authority's factual findings, while the authority must still consider legal precedents and give a reasoned decision. As the penalty had already been paid and a bond furnished for release of goods, no further pre-deposit was required, and the appeal was to be entertained on merits without rejection on limitation, with interim protection against coercive recovery until filing. en-us Fri, 21 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440827 Where a challenge to a tax penalty order turns on disputed facts as well as legal issues, the writ court may decline merits adjudication and direct the assessee to pursue the statutory appeal. The court noted that the appellate forum was better placed to reappreciate the adjudicating authority's factual findings, while the authority must still consider legal precedents and give a reasoned decision. As the penalty had already been paid and a bond furnished for release of goods, no further pre-deposit was required, and the appeal was to be entertained on merits without rejection on limitation, with interim protection against coercive recovery until filing. Case-Laws GST Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440827