https://www.taxtmi.com/caselaws?id=798146 Availability of an efficacious statutory appeal ordinarily bars writ intervention against GST adjudication unless fundamental rights, natural justice, patent lack of jurisdiction, or vires are implicated. Challenges to the invocation of Section 74, audit proceedings, evidentiary assessment, input tax credit, reverse-charge liability, export material, and demand computation require factual appraisal by the appellate authority; participation in adjudication and disagreement over evidence do not establish denial of hearing. A consolidated show cause notice spanning multiple financial years is not inherently without jurisdiction, since statutory language permits notices for periods and separate order-limitation calculations do not require separate notices. Year-specific limitation objections remain for statutory appeal. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798146 Availability of an efficacious statutory appeal ordinarily bars writ intervention against GST adjudication unless fundamental rights, natural justice, patent lack of jurisdiction, or vires are implicated. Challenges to the invocation of Section 74, audit proceedings, evidentiary assessment, input tax credit, reverse-charge liability, export material, and demand computation require factual appraisal by the appellate authority; participation in adjudication and disagreement over evidence do not establish denial of hearing. A consolidated show cause notice spanning multiple financial years is not inherently without jurisdiction, since statutory language permits notices for periods and separate order-limitation calculations do not require separate notices. Year-specific limitation objections remain for statutory appeal. Case-Laws GST Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798146