https://www.taxtmi.com/caselaws?id=797250 Section 107 provides an effective first appellate remedy against an assessment under Section 63. Writ jurisdiction may still be invoked for an apparent illegality or jurisdictional error that requires no factual inquiry, but whether pre-registration transactions of an existing registered person fall within Section 63 requires fact-finding and adjudication. The assessment is therefore not facially without jurisdiction. The jurisdictional objection remains open for consideration in the statutory appeal, which may be pursued within six weeks; the appellate authority may also consider delay where sufficient cause is shown. en-us Mon, 10 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797250 Section 107 provides an effective first appellate remedy against an assessment under Section 63. Writ jurisdiction may still be invoked for an apparent illegality or jurisdictional error that requires no factual inquiry, but whether pre-registration transactions of an existing registered person fall within Section 63 requires fact-finding and adjudication. The assessment is therefore not facially without jurisdiction. The jurisdictional objection remains open for consideration in the statutory appeal, which may be pursued within six weeks; the appellate authority may also consider delay where sufficient cause is shown. Case-Laws GST Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797250