Matter involving adjudication of facts cannot be entertained under Article 226

K. Sanalkumar Vs State Tax Officer (Intelligence) (Kerala High Court) Kerala High Court proceeding finalized against the petitioner based on certain computer records cannot be challenged before High Court as alternative remedies before the Appellate Authority is available before the petitioner. Matter involving adjudication of facts is not possible under Article 226 of the Constitution of India. Facts- The petitioner suffered Ext. P8 order under Section 74 of the CGST/SGST Acts for the assessment years 2017-2018, 2018- 2019 and 2019-2020. The petitioner stated that the entire proceedings are v...