https://www.taxtmi.com/caselaws?id=416790 Writ petitions challenging assessment orders and rejection of input tax credit were found unsuitable for Article 226 review where the dispute turned on whether the underlying arrangement was a works contract. The court noted that characterisation of the agreement as a supply contract or composite works contract depended on disputed facts and required detailed factual appreciation, including whether there was transfer of property in execution. Because the jurisdictional fact could not be conclusively decided in writ proceedings and an efficacious statutory appeal was available, writ jurisdiction was declined and the petitioner was directed to pursue the appellate remedy. en-us Thu, 06 Jan 2022 00:00:00 +0530 Sat, 08 Jan 2022 09:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416790 Writ petitions challenging assessment orders and rejection of input tax credit were found unsuitable for Article 226 review where the dispute turned on whether the underlying arrangement was a works contract. The court noted that characterisation of the agreement as a supply contract or composite works contract depended on disputed facts and required detailed factual appreciation, including whether there was transfer of property in execution. Because the jurisdictional fact could not be conclusively decided in writ proceedings and an efficacious statutory appeal was available, writ jurisdiction was declined and the petitioner was directed to pursue the appellate remedy. Case-Laws VAT and Sales Tax Thu, 06 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416790