https://www.taxtmi.com/caselaws?id=763911 The Kerala HC dismissed a writ petition challenging a Section 74 CGST/SGST order denying input tax credit. The petitioner argued that suppliers had discharged taxes and cited a Division Bench judgment claiming the Department should pursue suppliers rather than deny credit. Justice Gopinath P. held the petitioner failed to establish grounds for interference under Article 226. The Court noted alternative remedies available under Section 161 CGST/SGST Acts for rectification or statutory appeals for alleged legal errors. en-us Wed, 09 Oct 2024 00:00:00 +0530 Tue, 01 Jul 2025 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763911 The Kerala HC dismissed a writ petition challenging a Section 74 CGST/SGST order denying input tax credit. The petitioner argued that suppliers had discharged taxes and cited a Division Bench judgment claiming the Department should pursue suppliers rather than deny credit. Justice Gopinath P. held the petitioner failed to establish grounds for interference under Article 226. The Court noted alternative remedies available under Section 161 CGST/SGST Acts for rectification or statutory appeals for alleged legal errors. Case-Laws GST Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763911