https://www.taxtmi.com/caselaws?id=752202 Where an assessment order is challenged on disputed questions, including whether an earlier-period demand falls under the VAT regime and whether the demand is time-barred, the matter should ordinarily be examined by the appellate authority on merits. The availability of an efficacious statutory appeal under Section 107 of the CGST Act weighed against writ interference, because the writ court should not be used to bypass the prescribed appellate remedy for issues requiring factual and legal scrutiny. The petitioner was therefore relegated to the statutory appeal, and writ jurisdiction was not entertained for merits-based adjudication. en-us Wed, 03 Apr 2024 00:00:00 +0530 Fri, 02 May 2025 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752202 Where an assessment order is challenged on disputed questions, including whether an earlier-period demand falls under the VAT regime and whether the demand is time-barred, the matter should ordinarily be examined by the appellate authority on merits. The availability of an efficacious statutory appeal under Section 107 of the CGST Act weighed against writ interference, because the writ court should not be used to bypass the prescribed appellate remedy for issues requiring factual and legal scrutiny. The petitioner was therefore relegated to the statutory appeal, and writ jurisdiction was not entertained for merits-based adjudication. Case-Laws GST Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752202