https://www.taxtmi.com/caselaws?id=756433 An efficacious statutory appeal under the GST Act ordinarily bars writ interference, and exceptions such as breach of natural justice or vires challenge require a clear and suitable factual basis. Here, the alleged denial of personal hearing turned on disputed facts, which were not fit for writ adjudication. The challenge to Section 16(2)(c) also involved a composite assessment with Section 16(2)(b) and factual scrutiny better left to the appellate forum. Issues concerning input tax credit, burden of proof, and documentary compliance were similarly held to be matters for appeal. The writ petition was therefore not maintainable and the petitioner was relegated to the statutory appellate remedy. en-us Tue, 25 Jun 2024 00:00:00 +0530 Thu, 01 Aug 2024 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756433 An efficacious statutory appeal under the GST Act ordinarily bars writ interference, and exceptions such as breach of natural justice or vires challenge require a clear and suitable factual basis. Here, the alleged denial of personal hearing turned on disputed facts, which were not fit for writ adjudication. The challenge to Section 16(2)(c) also involved a composite assessment with Section 16(2)(b) and factual scrutiny better left to the appellate forum. Issues concerning input tax credit, burden of proof, and documentary compliance were similarly held to be matters for appeal. The writ petition was therefore not maintainable and the petitioner was relegated to the statutory appellate remedy. Case-Laws GST Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756433