https://www.taxtmi.com/caselaws?id=796351 A writ challenge to a second demand-cum-show cause notice and the resulting assessment order was not entertained because determining whether the later proceedings relied on material available during an earlier audit required factual and legal examination. That examination falls within the statutory jurisdiction of the Appellate Authority, and the assessment order is subject to an available appellate remedy. The petitioner may pursue the statutory appeal. en-us Tue, 28 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796351 A writ challenge to a second demand-cum-show cause notice and the resulting assessment order was not entertained because determining whether the later proceedings relied on material available during an earlier audit required factual and legal examination. That examination falls within the statutory jurisdiction of the Appellate Authority, and the assessment order is subject to an available appellate remedy. The petitioner may pursue the statutory appeal. Case-Laws GST Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796351