https://www.taxtmi.com/caselaws?id=460408 Where a writ petition challenges denial of input tax credit on invoices issued by registered persons, the availability of an effective statutory appeal weighs against writ jurisdiction. Relying on the Supreme Court's approach in Glaxo Smith Kline Consumer Health Care, the High Court noted that a writ court should exercise self-restraint when the petitioner has not pursued the prescribed alternative remedy within time. The petition was therefore not entertained in writ form and the petitioners were directed to seek redress before the proper appellate forum. en-us Mon, 11 Nov 2024 00:00:00 +0530 Thu, 16 Oct 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460408 Where a writ petition challenges denial of input tax credit on invoices issued by registered persons, the availability of an effective statutory appeal weighs against writ jurisdiction. Relying on the Supreme Court's approach in Glaxo Smith Kline Consumer Health Care, the High Court noted that a writ court should exercise self-restraint when the petitioner has not pursued the prescribed alternative remedy within time. The petition was therefore not entertained in writ form and the petitioners were directed to seek redress before the proper appellate forum. Case-Laws GST Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460408