https://www.taxtmi.com/caselaws?id=459918 Writ jurisdiction was held entertainable where the statutory appellate authority under the GST framework had not been constituted, making the alternate remedy unavailable. The assessment orders under Section 73 were also set aside because the books of accounts were not properly examined, particularly on reversal of input tax credit. The matter was remanded to the assessing authority for fresh consideration after giving the taxpayers an effective opportunity of hearing, with liability to be determined anew in accordance with law. en-us Tue, 20 Jun 2023 00:00:00 +0530 Wed, 07 Jan 2026 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459918 Writ jurisdiction was held entertainable where the statutory appellate authority under the GST framework had not been constituted, making the alternate remedy unavailable. The assessment orders under Section 73 were also set aside because the books of accounts were not properly examined, particularly on reversal of input tax credit. The matter was remanded to the assessing authority for fresh consideration after giving the taxpayers an effective opportunity of hearing, with liability to be determined anew in accordance with law. Case-Laws GST Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459918