The HC found that the writ petition was not maintainable as the issues raised pertained to complex...

The High Court dismissed the writ petition, determining it was not maintainable as the issues involved-such as the invocation of the extended period of limitation, allegations of goods misclassification, and denial of Input Tax Credit-required a detailed factual inquiry within the jurisdiction of the adjudicating authority under the CGST Act, 2017. The court emphasized that writ jurisdiction is not exercised when statutory remedies are available unless there is a clear violation of fundamental rights, lack of jurisdiction, or procedural perversity causing manifest injustice, none of which were shown. The petitioner was directed to pursue statutory remedies, including responding to the show cause notice and seeking appellate remedies if needed. .....

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