Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.
Case-Laws
GST
GST adjudication orders should ordinarily be challenged through the statutory appellate remedy where the taxpayer participated in proceedings and filed a detailed reply. Allegations concerning inadequate reasoning, service defects without demonstrated prejudice, electronic evidence, cross-examination, and overlap with an earlier statutory audit involve disputed facts and evidentiary assessment suitable for appellate examination. Writ jurisdiction is not ordinarily exercised unless a recognised exceptional ground, including a genuine breach of natural justice, is established. The writ petition was dismissed while preserving factual and legal contentions for appeal, and the writ-pendency period was excluded from limitation if an appeal is filed.
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