https://www.taxtmi.com/caselaws?id=791659 A writ challenge to GST assessment-cum-penalty orders based on alleged circular trading and wrongful input tax credit was not entertained because an efficacious statutory appeal lay under the GST framework, and the disputed factual and legal issues were better examined in that forum. The court also held that penalty under Section 122 is prescribed as the higher of a fixed sum or the tax/input tax credit involved, leaving no discretion to reduce it below the statutory measure. On the facts, the orders disclosed application of mind and were not vitiated by procedural illegality or patent disproportionality; the petitioners were left to pursue the appellate remedy with ancillary pre-deposit relief. en-us Wed, 18 Feb 2026 00:00:00 +0530 Thu, 14 May 2026 22:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791659 A writ challenge to GST assessment-cum-penalty orders based on alleged circular trading and wrongful input tax credit was not entertained because an efficacious statutory appeal lay under the GST framework, and the disputed factual and legal issues were better examined in that forum. The court also held that penalty under Section 122 is prescribed as the higher of a fixed sum or the tax/input tax credit involved, leaving no discretion to reduce it below the statutory measure. On the facts, the orders disclosed application of mind and were not vitiated by procedural illegality or patent disproportionality; the petitioners were left to pursue the appellate remedy with ancillary pre-deposit relief. Case-Laws GST Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791659