https://www.taxtmi.com/caselaws?id=787826 Challenge to an order confirming demand for wrongful availment of input tax credit under Section 74 is not maintainable in writ proceedings where the order records findings of misstatement, suppression and fake invoices and no perversity or mala fide is shown; certiorari will not reappraise reasoned tax findings. The statutory pre-deposit requirement for preferring the statutory appeal cannot be waived in writ jurisdiction absent extraordinary circumstances, and the petitioner must comply with the pre-deposit condition before pursuing the appellate remedy; the writ petition is dismissed accordingly. en-us Mon, 09 Mar 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787826 Challenge to an order confirming demand for wrongful availment of input tax credit under Section 74 is not maintainable in writ proceedings where the order records findings of misstatement, suppression and fake invoices and no perversity or mala fide is shown; certiorari will not reappraise reasoned tax findings. The statutory pre-deposit requirement for preferring the statutory appeal cannot be waived in writ jurisdiction absent extraordinary circumstances, and the petitioner must comply with the pre-deposit condition before pursuing the appellate remedy; the writ petition is dismissed accordingly. Case-Laws GST Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787826