https://www.taxtmi.com/caselaws?id=443427 A writ challenge to a notice proposing reversal or denial of input tax credit was not entertained because the notice, issued on the footing of alleged invoices from non-existent suppliers and Rule 86-A restrictions, did not finally determine liability; the recipient was left to file a reply and raise all objections before the authority. Writ petitions filed by a resolution professional were closed after the corporate debtor had gone into liquidation and the liquidator did not pursue them. The proceedings therefore ended without adjudication on the substantive tax liability, while preserving the supplier's right to respond through the statutory process. en-us Thu, 03 Aug 2023 00:00:00 +0530 Mon, 21 Apr 2025 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443427 A writ challenge to a notice proposing reversal or denial of input tax credit was not entertained because the notice, issued on the footing of alleged invoices from non-existent suppliers and Rule 86-A restrictions, did not finally determine liability; the recipient was left to file a reply and raise all objections before the authority. Writ petitions filed by a resolution professional were closed after the corporate debtor had gone into liquidation and the liquidator did not pursue them. The proceedings therefore ended without adjudication on the substantive tax liability, while preserving the supplier's right to respond through the statutory process. Case-Laws GST Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443427