https://www.taxtmi.com/caselaws?id=762755 A writ challenge to disallowance of input tax credit for delayed filing of GSTR-3B was not examined on merits because the assessee had not filed an appeal and an alternative statutory remedy remained available. The court noted the subsequent departmental circular directing rectification under section 148, and accepted that the assessee could still invoke that procedure within the prescribed time. It therefore declined to quash the impugned order in writ jurisdiction and directed the petitioner to pursue rectification in accordance with the notification and circular. en-us Mon, 02 Dec 2024 00:00:00 +0530 Wed, 02 Jul 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762755 A writ challenge to disallowance of input tax credit for delayed filing of GSTR-3B was not examined on merits because the assessee had not filed an appeal and an alternative statutory remedy remained available. The court noted the subsequent departmental circular directing rectification under section 148, and accepted that the assessee could still invoke that procedure within the prescribed time. It therefore declined to quash the impugned order in writ jurisdiction and directed the petitioner to pursue rectification in accordance with the notification and circular. Case-Laws GST Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762755