https://www.taxtmi.com/caselaws?id=756020 A challenge to Circular No. 9 of 2019 failed because the circular was treated as operating within the proper officer framework and not requiring the kind of separate notification urged under the CGST Act; the claim of bias also failed, as later adjudication by the inspecting authority did not by itself establish disqualification or breach of natural justice. A writ challenge to assessment orders denying input tax credit also failed because the dispute depended on the genuineness of transactions and supporting documents, which raised disputed questions of fact better addressed in statutory appeal rather than Article 226 review. en-us Wed, 26 Jun 2024 00:00:00 +0530 Fri, 12 Jun 2026 14:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756020 A challenge to Circular No. 9 of 2019 failed because the circular was treated as operating within the proper officer framework and not requiring the kind of separate notification urged under the CGST Act; the claim of bias also failed, as later adjudication by the inspecting authority did not by itself establish disqualification or breach of natural justice. A writ challenge to assessment orders denying input tax credit also failed because the dispute depended on the genuineness of transactions and supporting documents, which raised disputed questions of fact better addressed in statutory appeal rather than Article 226 review. Case-Laws GST Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756020