https://www.taxtmi.com/caselaws?id=795365 Writ review does not permit reassessment of evidentiary findings where export documents were considered but found insufficient to establish invoice-wise correlation, goods particulars, or export dates required under the relevant IGST notification. The alleged non-consideration of documents did not establish a breach of natural justice because the appellate order addressed the Export General Manifests and invoices. Questions concerning evidentiary adequacy and compliance with notification conditions fall within the merits and may be examined through the statutory GSTAT appeal. Writ interference remains confined to defects in the decision-making process, including lack of jurisdiction, breach of natural justice, statutory violation, or mala fides. en-us Tue, 09 Jun 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795365 Writ review does not permit reassessment of evidentiary findings where export documents were considered but found insufficient to establish invoice-wise correlation, goods particulars, or export dates required under the relevant IGST notification. The alleged non-consideration of documents did not establish a breach of natural justice because the appellate order addressed the Export General Manifests and invoices. Questions concerning evidentiary adequacy and compliance with notification conditions fall within the merits and may be examined through the statutory GSTAT appeal. Writ interference remains confined to defects in the decision-making process, including lack of jurisdiction, breach of natural justice, statutory violation, or mala fides. Case-Laws GST Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795365