https://www.taxtmi.com/caselaws?id=793237 A writ challenge to a GST show cause notice, order-in-original and demand was not entertained where the petitioner first raised amalgamation and non-existence of the earlier registration before the writ court. The dispute involved reversal of input tax credit for the relevant period under the CGST and IGST framework, but the amalgamation plea raised disputed facts and had not been urged before the adjudicating authority, especially where no reply was filed to the notice and no personal hearing was attended. The court held the matter should go to the statutory appellate forum, with liberty to seek condonation of delay if an appeal was filed promptly with the required deposit. en-us Tue, 10 Feb 2026 00:00:00 +0530 Thu, 11 Jun 2026 08:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793237 A writ challenge to a GST show cause notice, order-in-original and demand was not entertained where the petitioner first raised amalgamation and non-existence of the earlier registration before the writ court. The dispute involved reversal of input tax credit for the relevant period under the CGST and IGST framework, but the amalgamation plea raised disputed facts and had not been urged before the adjudicating authority, especially where no reply was filed to the notice and no personal hearing was attended. The court held the matter should go to the statutory appellate forum, with liberty to seek condonation of delay if an appeal was filed promptly with the required deposit. Case-Laws GST Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793237