https://www.taxtmi.com/caselaws?id=764146 A writ petition challenging denial of input tax credit was not entertained because the petitioner had an available departmental rectification remedy after the relevant amendment to section 16 of the CGST Act was notified. The Court noted that no appeal had been filed, the departmental circular on the rectification route was issued after the writ was instituted, and time still remained to invoke the statutory procedure. The petitioner was therefore directed to pursue rectification under the departmental mechanism, leaving the substantive tax dispute unresolved in writ proceedings. en-us Thu, 14 Nov 2024 00:00:00 +0530 Thu, 10 Apr 2025 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764146 A writ petition challenging denial of input tax credit was not entertained because the petitioner had an available departmental rectification remedy after the relevant amendment to section 16 of the CGST Act was notified. The Court noted that no appeal had been filed, the departmental circular on the rectification route was issued after the writ was instituted, and time still remained to invoke the statutory procedure. The petitioner was therefore directed to pursue rectification under the departmental mechanism, leaving the substantive tax dispute unresolved in writ proceedings. Case-Laws GST Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764146