https://www.taxtmi.com/caselaws?id=450487 A writ petition challenging an assessment was entertained despite an available statutory appeal because the delay was credibly explained by the Covid-19 period, and the alternate-remedy bar did not prevent judicial review on those facts. On the tax merits, the Court distinguished works-contract tax deducted at source from input tax credit and indicated that TDS had to be adjusted first against the earlier tax liability, with any remaining unutilised input tax credit then carried forward under the transitional provisions. As the assessment did not apply that sequence correctly, the assessment orders were set aside and the matter was remanded for fresh consideration. en-us Fri, 16 Feb 2024 00:00:00 +0530 Fri, 09 Jan 2026 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450487 A writ petition challenging an assessment was entertained despite an available statutory appeal because the delay was credibly explained by the Covid-19 period, and the alternate-remedy bar did not prevent judicial review on those facts. On the tax merits, the Court distinguished works-contract tax deducted at source from input tax credit and indicated that TDS had to be adjusted first against the earlier tax liability, with any remaining unutilised input tax credit then carried forward under the transitional provisions. As the assessment did not apply that sequence correctly, the assessment orders were set aside and the matter was remanded for fresh consideration. Case-Laws GST Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450487