https://www.taxtmi.com/caselaws?id=778249 HC dismissed the writ and directed the petitioner to pursue remedy before the appellate authority under Section 107 of the GST Act, holding that issuance of a show-cause notice under Section 73 (for tax short-paid/erroneously refunded or wrongly availed input tax credit) raises disputed questions of fact for the appellate forum. The court noted the petitioner produced no documentary evidence to rebut the SCN. The appellate authority was directed to decide any appeal expeditiously by a reasoned and speaking order; the petitioner may seek interim relief from that authority. en-us Mon, 08 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778249 HC dismissed the writ and directed the petitioner to pursue remedy before the appellate authority under Section 107 of the GST Act, holding that issuance of a show-cause notice under Section 73 (for tax short-paid/erroneously refunded or wrongly availed input tax credit) raises disputed questions of fact for the appellate forum. The court noted the petitioner produced no documentary evidence to rebut the SCN. The appellate authority was directed to decide any appeal expeditiously by a reasoned and speaking order; the petitioner may seek interim relief from that authority. Case-Laws GST Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778249