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    <title>2024 (12) TMI 1491 - KERALA HIGH COURT</title>
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    <description>A writ petition challenging a CGST/SGST assessment under Section 74 was not entertained because the dispute involved alleged denial of input tax credit and claimed errors in the order, matters better dealt with through statutory remedies. Where the grievance was an apparent mistake in the order, rectification under Section 161 was the appropriate course; where the grievance concerned the correctness of the legal decision itself, the petitioner had to pursue the available tax remedies. The assessment order was left undisturbed and the writ petition was dismissed.</description>
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    <pubDate>Wed, 09 Oct 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=763911</link>
      <description>A writ petition challenging a CGST/SGST assessment under Section 74 was not entertained because the dispute involved alleged denial of input tax credit and claimed errors in the order, matters better dealt with through statutory remedies. Where the grievance was an apparent mistake in the order, rectification under Section 161 was the appropriate course; where the grievance concerned the correctness of the legal decision itself, the petitioner had to pursue the available tax remedies. The assessment order was left undisturbed and the writ petition was dismissed.</description>
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