https://www.taxtmi.com/caselaws?id=796633 Statutory GST appellate remedies ordinarily preclude writ jurisdiction under Article 226 where the dispute requires detailed evidentiary examination. The notes state that no exceptional ground was established: there was no demonstrated breach of natural justice, jurisdictional defect, or bias arising merely because an officer who authorised inspection later acted as appellate authority, since those functions were distinct. Questions whether seized records evidenced suppressed sales or estimates, the applicable tax rate, and reconciliation of bank deposits, returns and seized material were disputed factual matters. The writ petition was therefore not maintainable without first pursuing the GST Appellate Tribunal remedy. en-us Tue, 04 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796633 Statutory GST appellate remedies ordinarily preclude writ jurisdiction under Article 226 where the dispute requires detailed evidentiary examination. The notes state that no exceptional ground was established: there was no demonstrated breach of natural justice, jurisdictional defect, or bias arising merely because an officer who authorised inspection later acted as appellate authority, since those functions were distinct. Questions whether seized records evidenced suppressed sales or estimates, the applicable tax rate, and reconciliation of bank deposits, returns and seized material were disputed factual matters. The writ petition was therefore not maintainable without first pursuing the GST Appellate Tribunal remedy. Case-Laws GST Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796633