https://www.taxtmi.com/caselaws?id=800441 Rule 138B permits physical verification of a conveyance by a proper officer authorised by the Commissioner or an empowered officer. Verification undertaken by an authorised officer, followed by fresh notice, supply of relevant material, personal hearing and consideration of the reply, does not establish a jurisdictional defect or breach of natural justice. Although an alternative statutory appeal does not wholly exclude writ jurisdiction, intervention requires exceptional grounds, including fundamental-rights infringement, natural-justice breach, jurisdictional excess or a challenge to legislative validity. Factual and procedural objections to confiscation adjudication should therefore be pursued through the statutory appellate mechanism. en-us Thu, 01 Oct 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800441 Rule 138B permits physical verification of a conveyance by a proper officer authorised by the Commissioner or an empowered officer. Verification undertaken by an authorised officer, followed by fresh notice, supply of relevant material, personal hearing and consideration of the reply, does not establish a jurisdictional defect or breach of natural justice. Although an alternative statutory appeal does not wholly exclude writ jurisdiction, intervention requires exceptional grounds, including fundamental-rights infringement, natural-justice breach, jurisdictional excess or a challenge to legislative validity. Factual and procedural objections to confiscation adjudication should therefore be pursued through the statutory appellate mechanism. Case-Laws GST Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800441