https://www.taxtmi.com/caselaws?id=790509 A writ challenge to an Order-in-Original under Section 74 of the CGST Act was held not maintainable because an efficacious statutory appeal was available. The Court found that whether the ingredients of fraud, wilful misstatement or suppression were satisfied involved disputed facts that could not be re-examined in writ jurisdiction. It also held that natural justice was not patently violated, as notice had been issued and a reply filed, and the grievance of non-consideration of contentions did not justify bypassing the appellate remedy. The merits of the order were left open for the appellate authority. en-us Thu, 23 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790509 A writ challenge to an Order-in-Original under Section 74 of the CGST Act was held not maintainable because an efficacious statutory appeal was available. The Court found that whether the ingredients of fraud, wilful misstatement or suppression were satisfied involved disputed facts that could not be re-examined in writ jurisdiction. It also held that natural justice was not patently violated, as notice had been issued and a reply filed, and the grievance of non-consideration of contentions did not justify bypassing the appellate remedy. The merits of the order were left open for the appellate authority. Case-Laws GST Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790509