https://www.taxtmi.com/caselaws?id=763924 A writ challenge to rejection of input tax credit as time-barred was not pursued on the merits because a later departmental rectification procedure and a circular dated 15 October 2024 provided an available remedy. As the petitioner had not first availed the appellate route and the time to apply under the new procedure was still open, the Court left the petitioner to follow that course. The impugned adjudication order was nevertheless set aside and quashed, and the writ petition was disposed of with directions to comply with the rectification mechanism. en-us Mon, 11 Nov 2024 00:00:00 +0530 Mon, 02 Jun 2025 21:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763924 A writ challenge to rejection of input tax credit as time-barred was not pursued on the merits because a later departmental rectification procedure and a circular dated 15 October 2024 provided an available remedy. As the petitioner had not first availed the appellate route and the time to apply under the new procedure was still open, the Court left the petitioner to follow that course. The impugned adjudication order was nevertheless set aside and quashed, and the writ petition was disposed of with directions to comply with the rectification mechanism. Case-Laws GST Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763924