{"id":77206,"date":"2026-10-31T08:32:14","date_gmt":"2026-10-31T08:32:14","guid":{"rendered":""},"modified":"2026-10-31T08:32:14","modified_gmt":"2026-10-31T08:32:14","slug":"alternative-statutory-remedy-governs-gst-hearing-notice-disputes-where-alleged-procedural-defects-require-examination-of-disputed-records-on-appeal","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77206","title":{"rendered":"Alternative statutory remedy governs GST hearing-notice disputes where alleged procedural defects require examination of disputed records on appeal."},"content":{"rendered":"<p>Alternative statutory remedy governs GST hearing-notice disputes where alleged procedural defects require examination of disputed records on appeal.<br \/>Case-Laws<br \/>GST<br \/>Availability of an efficacious statutory appeal ordinarily restrains writ jurisdiction over GST demands, even where breach of natural justice is alleged. Claims of non-service of personal-hearing notices, inadequate virtual-hearing opportunity, or failure to consider explanations do not automatically displace the appellate remedy. Where resolution depends on disputed records concerning registered email addresses, dispatch and communication of notices, hearing particulars, and submitted explanations, the appellate authority is the appropriate forum to examine them. The taxpayer may pursue the statutory appeal with all procedural and merits contentions left open.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105668\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Alternative statutory remedy governs GST hearing-notice disputes where alleged procedural defects require examination of disputed records on appeal.Case-LawsGSTAvailability of an efficacious statutory appeal ordinarily restrains writ jurisdiction over &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77206","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77206"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77206\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}