https://www.taxtmi.com/caselaws?id=431587 The HC dismissed the writ petition challenging an order under Section 73 of GST Act denying Input Tax Credit. The court held that since a statutory appeal remedy was available under Section 107 of C-GST Act, the writ petition was not maintainable due to the alternative remedy rule. Following SC precedent in Greatship case, which reiterated the alternate remedy principle in fiscal law statutes, the court ruled that petitioner must pursue the statutory appeal route subject to limitation and pre-deposit requirements rather than seeking writ relief. en-us Tue, 06 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431587 The HC dismissed the writ petition challenging an order under Section 73 of GST Act denying Input Tax Credit. The court held that since a statutory appeal remedy was available under Section 107 of C-GST Act, the writ petition was not maintainable due to the alternative remedy rule. Following SC precedent in Greatship case, which reiterated the alternate remedy principle in fiscal law statutes, the court ruled that petitioner must pursue the statutory appeal route subject to limitation and pre-deposit requirements rather than seeking writ relief. Case-Laws GST Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431587