Assessee could not escape liability merely on ground of jurisdictional error without exhausting appellate remedies

Mahaveer Foods & Beverages Vs Principal Commissioner of GST & Central Excise (Madras High Court)

Conclusion: In the absence of exhausting appellate remedies by assessee, the High Court was losing the benefit of deciding the classification of product ‘Herbal Sherbat Granules’ on merits as High Court could not conduct a trial or examine the original records in the writ proceedings under Article 226 of the Constitution of India. Thus, the Courts should not provide an unneces

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