Tag Archives: HIGH COURT OF MEGHALAYA

Writ Petition Inappropriate When Functional GSTAT Exists for Resolving Disputed Facts and Unsubstantiated Bias Claims

By | September 9, 2026
0 Comment

Writ Petition Inappropriate When Functional GSTAT Exists for Resolving Disputed Facts and Unsubstantiated Bias Claims Writ Petition Inappropriate When Functional GSTAT Exists for Resolving Disputed Facts and Unsubstantiated Bias Claims Issue Whether a writ petition under Article 226 can be entertained regarding disputed facts, rate classifications, and unsubstantiated allegations of administrative bias when a functional… Read More »

Writ Petitions Cannot Bypass Statutory Appeals for Mixed Fact-Law Tax Disputes, and DGGI Officers Have Full Jurisdiction to Issue and Adjudicate Notices

By | June 15, 2026
0 Comment

Writ Petitions Cannot Bypass Statutory Appeals for Mixed Fact-Law Tax Disputes, and DGGI Officers Have Full Jurisdiction to Issue and Adjudicate Notices Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the GST Act and file a writ petition under Article 226 of the Constitution to challenge an Order-in-Original involving… Read More »

A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority

By | June 13, 2026
0 Comment

A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the CGST Act and invoke the writ jurisdiction of the High Court under Article 226 of… Read More »