Dismissing the petition the Court held that the submissions made by assessee that misuse of  GST number by a third party was a factual issue were all factual pleas that which Assessing Officer should duly consider and adjudicate during assessment proceedings after examining evidence. The court also held that merits of controversy could not be examined by writ Court and therefore, the petition was disposed of with liberty to the assessee to raise all her pleas and contentions before the Assessing Officer. (AY. 2018-19)