https://www.taxtmi.com/caselaws?id=774320 Interference under Article 226 is ordinarily not warranted against an order under Section 73(9) of the CGST Act and the Kerala GST Act where an efficacious statutory appeal is available. The impugned order noted that the petitioner was heard, the authorised representative was given an opportunity, and the submissions were considered; the challenge in substance sought reappreciation of documents and factual findings on availment and reversal of input tax credit and supporting evidence. Such factual review is not normally undertaken in writ jurisdiction, and the writ petition was liable to be dismissed. en-us Thu, 27 Mar 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774320 Interference under Article 226 is ordinarily not warranted against an order under Section 73(9) of the CGST Act and the Kerala GST Act where an efficacious statutory appeal is available. The impugned order noted that the petitioner was heard, the authorised representative was given an opportunity, and the submissions were considered; the challenge in substance sought reappreciation of documents and factual findings on availment and reversal of input tax credit and supporting evidence. Such factual review is not normally undertaken in writ jurisdiction, and the writ petition was liable to be dismissed. Case-Laws GST Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774320