https://www.taxtmi.com/caselaws?id=789595 A writ court may decline to entertain a vires challenge to section 16(2)(c) of the GST enactments where the dispute turns on factual scrutiny of excess input tax credit, supplier tax compliance, receipt of goods, and satisfaction of statutory conditions. The Court noted that the record did not establish a clear finding that the supplier failed to deposit tax despite invoices and payment, and held that these matters fell within the assessing and appellate authorities' domain. The constitutional challenge was therefore not examined in the writ proceeding, and the petitioner was left to pursue the statutory appeal subject to the prescribed pre-deposit and limitation requirements. en-us Tue, 31 Mar 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789595 A writ court may decline to entertain a vires challenge to section 16(2)(c) of the GST enactments where the dispute turns on factual scrutiny of excess input tax credit, supplier tax compliance, receipt of goods, and satisfaction of statutory conditions. The Court noted that the record did not establish a clear finding that the supplier failed to deposit tax despite invoices and payment, and held that these matters fell within the assessing and appellate authorities' domain. The constitutional challenge was therefore not examined in the writ proceeding, and the petitioner was left to pursue the statutory appeal subject to the prescribed pre-deposit and limitation requirements. Case-Laws GST Tue, 31 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789595