https://www.taxtmi.com/caselaws?id=785909 A writ challenge to GST demand orders was held not maintainable where an efficacious statutory appeal was available and had not been pursued. The Court treated service on the petitioner's Chartered Accountant as service on the petitioner, and held that disputed allegations of fraud and misappropriation raised factual issues unsuitable for writ adjudication. It also upheld rejection of rectification because the requested correction did not involve an apparent error on the face of the record and could not be used to reopen the assessment. The petition was dismissed, and the rectification refusal was sustained. en-us Wed, 21 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785909 A writ challenge to GST demand orders was held not maintainable where an efficacious statutory appeal was available and had not been pursued. The Court treated service on the petitioner's Chartered Accountant as service on the petitioner, and held that disputed allegations of fraud and misappropriation raised factual issues unsuitable for writ adjudication. It also upheld rejection of rectification because the requested correction did not involve an apparent error on the face of the record and could not be used to reopen the assessment. The petition was dismissed, and the rectification refusal was sustained. Case-Laws GST Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785909