https://www.taxtmi.com/caselaws?id=775967 The HC dismissed the writ petition challenging the disallowance of ITC on the ground that the supplier failed to discharge tax liability by filing GSTR-3B returns for supplies made during August to November 2019. The Court held that the petitioner's delay in approaching the HC was fatal and that questions regarding the legality of ITC denial and tax demand are to be examined by the appellate authority under Section 107 of the GST Act. The HC declined to exercise its extraordinary jurisdiction under Articles 226 and 227, directing the petitioner to pursue remedy through the statutory appellate process. The writ petition was disposed of accordingly. en-us Mon, 28 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775967 The HC dismissed the writ petition challenging the disallowance of ITC on the ground that the supplier failed to discharge tax liability by filing GSTR-3B returns for supplies made during August to November 2019. The Court held that the petitioner's delay in approaching the HC was fatal and that questions regarding the legality of ITC denial and tax demand are to be examined by the appellate authority under Section 107 of the GST Act. The HC declined to exercise its extraordinary jurisdiction under Articles 226 and 227, directing the petitioner to pursue remedy through the statutory appellate process. The writ petition was disposed of accordingly. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775967