https://www.taxtmi.com/caselaws?id=773839 An order-in-original raising IGST demands was held to be challengeable through the statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017, rather than by writ petition. The Court noted that the objections based on Rule 28 of the Central Goods and Services Tax Rules, 2017 and the CBIC circular involved detailed factual examination, which was better left to the appellate authority. It also observed that the appellate forum could examine the petitioner's contentions independently, without being influenced by the findings in the order-in-original. The writ petition was not entertained and the petitioner was relegated to the statutory appellate remedy. en-us Wed, 02 Apr 2025 00:00:00 +0530 Sat, 28 Jun 2025 13:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773839 An order-in-original raising IGST demands was held to be challengeable through the statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017, rather than by writ petition. The Court noted that the objections based on Rule 28 of the Central Goods and Services Tax Rules, 2017 and the CBIC circular involved detailed factual examination, which was better left to the appellate authority. It also observed that the appellate forum could examine the petitioner's contentions independently, without being influenced by the findings in the order-in-original. The writ petition was not entertained and the petitioner was relegated to the statutory appellate remedy. Case-Laws GST Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773839