Uttarakhand HC Dismisses GST Waiver & TDS Deduction Plea, Says Liability Determination Requires Factual Inquiry Beyond Writ Jurisdiction

The Uttarakhand High Court has dismissed a plea for a GST waiver and TDS deduction, stating that "liability determination requires a factual inquiry beyond writ jurisdiction." The court’s decision clarifies the limits of its powers. The ruling reinforces the principle that a High Court cannot become a fact-finding authority in a tax dispute. The court has directed the petitioner to approach the appropriate authority.