https://www.taxtmi.com/caselaws?id=792019 An efficacious statutory appeal ordinarily bars writ jurisdiction under Article 226, and the recognised exceptions are violation of fundamental rights, breach of natural justice, lack of jurisdiction, or challenge to vires. On the facts, the taxpayer had notice, time to respond, an extended opportunity for reply, and a personal hearing, so no material denial of natural justice was shown; the writ petition was therefore not maintainable. After audit under Section 65, the statute permits the proper officer to initiate action where tax is found unpaid, short paid, refunded erroneously, or input tax credit is wrongly availed or utilised. The jurisdictional challenge to proceedings under Section 73 accordingly failed, and the statutory appellate remedy remained available. en-us Mon, 11 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792019 An efficacious statutory appeal ordinarily bars writ jurisdiction under Article 226, and the recognised exceptions are violation of fundamental rights, breach of natural justice, lack of jurisdiction, or challenge to vires. On the facts, the taxpayer had notice, time to respond, an extended opportunity for reply, and a personal hearing, so no material denial of natural justice was shown; the writ petition was therefore not maintainable. After audit under Section 65, the statute permits the proper officer to initiate action where tax is found unpaid, short paid, refunded erroneously, or input tax credit is wrongly availed or utilised. The jurisdictional challenge to proceedings under Section 73 accordingly failed, and the statutory appellate remedy remained available. Case-Laws GST Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792019