https://www.taxtmi.com/caselaws?id=788212 Challenge to show-cause notices and consequent tax demand was rejected because the petitioner failed to avail the opportunity of hearing before the proper officer and did not file any reply; factual disputes and clerical mismatches in return filings are matters for the statutory appellate forum subject to the pre-deposit and limitation regime, and writ jurisdiction will not be exercised to re-open disputed tax demands or to bypass the statutory pre-deposit requirement. The writ petition was held not maintainable and dismissed on those grounds. en-us Wed, 11 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788212 Challenge to show-cause notices and consequent tax demand was rejected because the petitioner failed to avail the opportunity of hearing before the proper officer and did not file any reply; factual disputes and clerical mismatches in return filings are matters for the statutory appellate forum subject to the pre-deposit and limitation regime, and writ jurisdiction will not be exercised to re-open disputed tax demands or to bypass the statutory pre-deposit requirement. The writ petition was held not maintainable and dismissed on those grounds. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788212