GST: HC cannot act as a fact finding & verification authority

Md. Yusuf Vs State Tax Officer (Calcutta High Court)

The issue involved is highly disputed question of fact with regard to registration of the ‘Teak Sawn Timber’ not tallying with the declaration made in the E-way bill and invoices and further there is no existence of consignor at his registered place of business, this Court in exercise of constitutional writ jurisdiction under Article 226 of the Constitution of India cannot act as a fact finding and verification authority over transported the goods in question.

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