https://www.taxtmi.com/caselaws?id=769315 Where the dispute involved contested factual questions and the departmental case rested on materials beyond the impugned statement, the proper course was to require the assessee to pursue the statutory appeal under the CGST Act rather than sustain writ adjudication on disputed facts. The writ court's order permitting cross-examination was set aside, and the assessee was relegated to the appellate remedy under Section 107(1). The appellate authority was directed to decide all other issues on merits, without reference to the statement of Niraj Kumar Nathani, and after granting an opportunity of personal hearing, subject to filing within the extended period and compliance with pre-deposit requirements. en-us Tue, 25 Mar 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769315 Where the dispute involved contested factual questions and the departmental case rested on materials beyond the impugned statement, the proper course was to require the assessee to pursue the statutory appeal under the CGST Act rather than sustain writ adjudication on disputed facts. The writ court's order permitting cross-examination was set aside, and the assessee was relegated to the appellate remedy under Section 107(1). The appellate authority was directed to decide all other issues on merits, without reference to the statement of Niraj Kumar Nathani, and after granting an opportunity of personal hearing, subject to filing within the extended period and compliance with pre-deposit requirements. Case-Laws GST Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769315