https://www.taxtmi.com/article/detailed?id=14984 Writ jurisdiction under GST law should not normally displace the statutory appellate remedy; writ relief is limited to exceptional circumstances such as breach of fundamental rights, denial of natural justice, excess of jurisdiction, or challenge to the vires of legislation. Where allegations concern fraudulent availment of input tax credit and complex factual matrices, courts have required petitioners to pursue the remedy under Section 107 and have declined to adjudicate factual disputes in writ proceedings, emphasizing the need to prevent multiplicity of litigation and protect revenue interests. en-us Thu, 21 Aug 2025 16:54:30 +0530 Thu, 21 Aug 2025 16:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14984 Writ jurisdiction under GST law should not normally displace the statutory appellate remedy; writ relief is limited to exceptional circumstances such as breach of fundamental rights, denial of natural justice, excess of jurisdiction, or challenge to the vires of legislation. Where allegations concern fraudulent availment of input tax credit and complex factual matrices, courts have required petitioners to pursue the remedy under Section 107 and have declined to adjudicate factual disputes in writ proceedings, emphasizing the need to prevent multiplicity of litigation and protect revenue interests. Articles Goods and Services Tax - GST Thu, 21 Aug 2025 16:54:30 +0530 https://www.taxtmi.com/article/detailed?id=14984