Input tax credit dispute left to statutory appeal as genuineness of purchases and documents required factual scrutiny.

A writ petition challenging rejection of input tax credit was not entertained because the dispute depended on the genuineness of the purchase, delivery and supporting documents, which required fact-specific examination better suited to the statutory appellate process. The HC dismissed the petition and directed the petitioner to pursue the available appeal, leaving the merits of the input tax credit claim open for adjudication in that forum.

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Issues: Whether the writ petition challenging rejection of input tax credit should be entertained when the dispute turns on the genuineness of purchase, delivery and supporting documents, and a statutory appeal is available.

Outcome: The petition was dismissed by relegating the petitioner to the statutory appellate remedy, leaving the merits of the input tax credit claim open.

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