https://www.taxtmi.com/caselaws?id=760925 A writ petition challenging confirmation of input tax credit and levy of interest and penalty is generally not maintainable when an efficacious statutory appeal under Section 107 of the CGST/SGST Act, 2017 is available. The appellate authority under Section 107 may correct errors of fact or law and call for additional pleadings or documents as needed for disposal of the appeal. On that basis, the writ remedy may be declined and the aggrieved party left to pursue the statutory appeal instead, without the court entering into the merits of the tax dispute. en-us Tue, 26 Mar 2024 00:00:00 +0530 Mon, 28 Oct 2024 17:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760925 A writ petition challenging confirmation of input tax credit and levy of interest and penalty is generally not maintainable when an efficacious statutory appeal under Section 107 of the CGST/SGST Act, 2017 is available. The appellate authority under Section 107 may correct errors of fact or law and call for additional pleadings or documents as needed for disposal of the appeal. On that basis, the writ remedy may be declined and the aggrieved party left to pursue the statutory appeal instead, without the court entering into the merits of the tax dispute. Case-Laws GST Tue, 26 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760925