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    <title>2024 (11) TMI 1438 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to GST assessment orders was declined because the Supreme Court&#039;s Commercial Steel principle was applied: where notice had been served on the person in charge of the conveyance, no violation of natural justice was made out. The High Court was treated as not the proper forum to assess disputed facts in writ jurisdiction, and such factual examination was left to the appellate authority. Liberty was given to pursue the statutory appeal remedy under the CGST framework.</description>
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      <description>A writ challenge to GST assessment orders was declined because the Supreme Court&#039;s Commercial Steel principle was applied: where notice had been served on the person in charge of the conveyance, no violation of natural justice was made out. The High Court was treated as not the proper forum to assess disputed facts in writ jurisdiction, and such factual examination was left to the appellate authority. Liberty was given to pursue the statutory appeal remedy under the CGST framework.</description>
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