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    <title>2026 (7) TMI 983 - GUJARAT HIGH COURT</title>
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    <description>A writ challenge to recovery of ineligible input tax credit under the CGST Act was not maintainable because an effective statutory appeal was available. The notes state that the recovery order followed proceedings alleging input tax credit based on invoices issued by non-existent firms, and that the allegations were materially connected to an earlier petition arising from the same show-cause notice. That earlier petition had been withdrawn to pursue the appellate remedy. The writ petition was therefore rejected in favour of the statutory appeal process.</description>
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      <title>2026 (7) TMI 983 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=795097</link>
      <description>A writ challenge to recovery of ineligible input tax credit under the CGST Act was not maintainable because an effective statutory appeal was available. The notes state that the recovery order followed proceedings alleging input tax credit based on invoices issued by non-existent firms, and that the allegations were materially connected to an earlier petition arising from the same show-cause notice. That earlier petition had been withdrawn to pursue the appellate remedy. The writ petition was therefore rejected in favour of the statutory appeal process.</description>
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      <pubDate>Fri, 10 Jul 2026 00:00:00 +0530</pubDate>
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