https://www.taxtmi.com/caselaws?id=794942 Availability of an efficacious statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017 is treated as central to challenges against Section 74 assessment orders under Article 226 of the Constitution. An allegation that adequate personal hearing was not provided, including cancellation of a scheduled hearing date, is presented as a matter capable of examination by the appellate authority rather than an automatic basis for writ intervention. The discussion distinguishes authorities concerning provisional attachment, noting that a natural justice plea does not invariably justify bypassing the statutory remedy. The stated position is that such challenges should be pursued before the appellate forum, with writ petitions not entertained on that basis. en-us Wed, 08 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794942 Availability of an efficacious statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017 is treated as central to challenges against Section 74 assessment orders under Article 226 of the Constitution. An allegation that adequate personal hearing was not provided, including cancellation of a scheduled hearing date, is presented as a matter capable of examination by the appellate authority rather than an automatic basis for writ intervention. The discussion distinguishes authorities concerning provisional attachment, noting that a natural justice plea does not invariably justify bypassing the statutory remedy. The stated position is that such challenges should be pursued before the appellate forum, with writ petitions not entertained on that basis. Case-Laws GST Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794942