The writ challenge to denial of adjustment of excess IGST...

The writ challenge to denial of adjustment of excess IGST against ineligible ITC was not examined on merits because the dispute involved several factual issues better suited to statutory appellate scrutiny. The Court relegated the petitioner to the appellate remedy, directed the authority to grant a personal hearing, and left all contentions open for appeal. In doing so, the appellate authority was asked to consider the principles on rectification of bona fide and inadvertent errors stated in Star Engineers I Pvt. Ltd., while the Court itself did not adjudicate the validity of the impugned notifications. The appeal was to be entertained on merits without objection on limitation if filed within the time granted.