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    <title>2024 (10) TMI 1523 - KERALA HIGH COURT</title>
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    <description>Writ jurisdiction under Articles 226 and 227 was held ordinarily unavailable against a GST assessment order where the complaint was only that the assessee&#039;s reply and documents were not considered. That omission was treated as a factual defect, not a jurisdictional error or error of law. Because the statutory appeal under Section 107 provides wide powers to call for further reports, conduct inquiry, and examine additional materials, the appellate forum was the proper remedy to address the grievance. The writ petition was not entertained, and the assessee was left to pursue the statutory appeal.</description>
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      <title>2024 (10) TMI 1523 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=760924</link>
      <description>Writ jurisdiction under Articles 226 and 227 was held ordinarily unavailable against a GST assessment order where the complaint was only that the assessee&#039;s reply and documents were not considered. That omission was treated as a factual defect, not a jurisdictional error or error of law. Because the statutory appeal under Section 107 provides wide powers to call for further reports, conduct inquiry, and examine additional materials, the appellate forum was the proper remedy to address the grievance. The writ petition was not entertained, and the assessee was left to pursue the statutory appeal.</description>
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      <pubDate>Tue, 26 Mar 2024 00:00:00 +0530</pubDate>
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