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    <title>Alternative statutory appeal remedy bars writ challenge to ineligible input tax credit demand based on alleged fake invoices.</title>
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    <description>Ineligible input tax credit allegedly claimed through fake invoices from non-existing firms was addressed in relation to the statutory appellate remedy. The notes state that the findings on the entities&#039; functioning, ITC availment, and the described modus operandi were identical to those in another Order-in-Original. As the petitioner had an effective alternative remedy, the writ petition was not entertained; the appropriate course was an appeal to the Additional or Joint Commissioner of Appeals under section 107 of the CGST Act against the Order-in-Original.</description>
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    <pubDate>Thu, 16 Jul 2026 09:07:12 +0530</pubDate>
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      <title>Alternative statutory appeal remedy bars writ challenge to ineligible input tax credit demand based on alleged fake invoices.</title>
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      <description>Ineligible input tax credit allegedly claimed through fake invoices from non-existing firms was addressed in relation to the statutory appellate remedy. The notes state that the findings on the entities&#039; functioning, ITC availment, and the described modus operandi were identical to those in another Order-in-Original. As the petitioner had an effective alternative remedy, the writ petition was not entertained; the appropriate course was an appeal to the Additional or Joint Commissioner of Appeals under section 107 of the CGST Act against the Order-in-Original.</description>
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      <pubDate>Thu, 16 Jul 2026 09:07:12 +0530</pubDate>
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