https://www.taxtmi.com/caselaws?id=764917 A writ challenge to an order invoking Section 74 of the CGST Act was not entertained because the dispute turned on the correctness of the stated factual reasons for that invocation. The court treated allegations of fraud, wilful misstatement, suppression of facts, and reliance on departmental instructions as matters involving disputed facts, which are ordinarily unsuitable for examination under Article 226. It held that the statutory appeal under Section 107 was the proper forum to test those objections, and the petitioner was relegated to that remedy. en-us Thu, 16 Jan 2025 00:00:00 +0530 Fri, 07 Nov 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764917 A writ challenge to an order invoking Section 74 of the CGST Act was not entertained because the dispute turned on the correctness of the stated factual reasons for that invocation. The court treated allegations of fraud, wilful misstatement, suppression of facts, and reliance on departmental instructions as matters involving disputed facts, which are ordinarily unsuitable for examination under Article 226. It held that the statutory appeal under Section 107 was the proper forum to test those objections, and the petitioner was relegated to that remedy. Case-Laws GST Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764917