Writ jurisdiction and Input Tax Credit reversal: no natural justice breach found, statutory remedy left open

A writ challenge to reversal of Input Tax Credit was not entertained because the impugned order had considered the taxpayer's reply and supporting documents, including the supplier certificate, and gave reasons for rejecting that certificate. The Court found no violation of natural justice and held that writ jurisdiction was not appropriate where an effective statutory remedy remained available and the taxpayer was still within the prescribed time to pursue it. The petitioner was left to avail the statutory remedy.

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Issues: Whether the writ petition challenging reversal of Input Tax Credit should be entertained when the impugned order had considered the reply and supporting documents, and the petitioner had a statutory remedy available.

Analysis: The impugned order showed that the petitioner's reply and the documents enclosed with it, including the supplier certificate, were taken into account. On that basis, the Court found that there was no violation of principles of natural justice. The order also contained reasons for rejecting the supplier certificate, and in such circumstances the writ court's discretionary jurisdiction was not considered appropriate for exercise, especially when the petitioner was still within the period prescribed for pursuing the statutory remedy.

Conclusion: The writ petition was not entertained on merits and the petitioner was left to avail the statutory remedy.

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