Statutory appeal remedy preserved as the appellate authority must consider the matter after adjusting blocked input tax credit.

The writ petitions were disposed of with liberty to pursue the statutory appeal remedy within the time granted by the Court. The appellate authority was directed to consider the appeal after adjusting the input tax credit already blocked, so the substantive challenge was left to be examined in the statutory appellate process.

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Outcome: The writ petitions were disposed of with liberty to the petitioner to pursue the statutory appeal remedy within the time granted by the Court, and the appellate authority was directed to consider the appeal after adjusting the already blocked input tax credit.

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