https://www.taxtmi.com/caselaws?id=800440 GST demand challenges involving alleged divergence between the show-cause notice and confirmed demand, tariff classification, applicable notifications, hearing rights, or cross-examination require factual scrutiny before the Appellate Authority. The statutory appellate remedy under the CGST Act provides for a hearing, prescribed pre-deposit, and consequential stay of recovery for the balance disputed amount. Writ jurisdiction under Article 226 should not be invoked where that efficacious remedy is available; such grievances must be pursued through the statutory appeal. en-us Tue, 29 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800440 GST demand challenges involving alleged divergence between the show-cause notice and confirmed demand, tariff classification, applicable notifications, hearing rights, or cross-examination require factual scrutiny before the Appellate Authority. The statutory appellate remedy under the CGST Act provides for a hearing, prescribed pre-deposit, and consequential stay of recovery for the balance disputed amount. Writ jurisdiction under Article 226 should not be invoked where that efficacious remedy is available; such grievances must be pursued through the statutory appeal. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800440