https://www.taxtmi.com/caselaws?id=801431 Writ jurisdiction over pending inspection and search proceedings was not exercised before issuance of a show-cause notice or final liability determination. Disputes over independent witnesses, the panchnama, and the voluntariness of tax payment required assessment of contemporaneous material by the competent authority. The writ petition was dismissed at that preliminary stage without deciding the merits, and all contentions remained open in statutory adjudication. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801431 Writ jurisdiction over pending inspection and search proceedings was not exercised before issuance of a show-cause notice or final liability determination. Disputes over independent witnesses, the panchnama, and the voluntariness of tax payment required assessment of contemporaneous material by the competent authority. The writ petition was dismissed at that preliminary stage without deciding the merits, and all contentions remained open in statutory adjudication. Case-Laws GST Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801431