https://www.taxtmi.com/caselaws?id=404259 A writ challenge to blocking and reversal of input tax credit under Rule 86A was not entertained on merits because a statutory proceeding under Section 73 of the Jharkhand GST Act, read with Rule 142(1A), was already pending. The court indicated that the assessee should place invoices, records and other relevant material before the adjudicating authority and have the credit dispute decided in that proceeding, rather than seek writ review at that stage. The matter was thus left to the competent authority for statutory adjudication. en-us Mon, 01 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404259 A writ challenge to blocking and reversal of input tax credit under Rule 86A was not entertained on merits because a statutory proceeding under Section 73 of the Jharkhand GST Act, read with Rule 142(1A), was already pending. The court indicated that the assessee should place invoices, records and other relevant material before the adjudicating authority and have the credit dispute decided in that proceeding, rather than seek writ review at that stage. The matter was thus left to the competent authority for statutory adjudication. Case-Laws GST Mon, 01 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404259