https://www.taxtmi.com/caselaws?id=797969 Writ jurisdiction may remain available despite a statutory appeal where adjudication is non-speaking, ignores the taxpayer's reply and evidence, or suffers from jurisdictional defects. Input tax credit cannot be denied automatically to a bona fide purchaser solely because supplier invoices do not appear in GSTR-2A, particularly where invoices and receipt of supplies are undisputed and no collusion is alleged. Extended limitation for tax demands requires material particulars establishing fraud, wilful misstatement or suppression; bare allegations are insufficient. Failure to consider submissions and documents breaches fair-hearing requirements and requires fresh, reasoned adjudication with a personal hearing. en-us Thu, 27 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797969 Writ jurisdiction may remain available despite a statutory appeal where adjudication is non-speaking, ignores the taxpayer's reply and evidence, or suffers from jurisdictional defects. Input tax credit cannot be denied automatically to a bona fide purchaser solely because supplier invoices do not appear in GSTR-2A, particularly where invoices and receipt of supplies are undisputed and no collusion is alleged. Extended limitation for tax demands requires material particulars establishing fraud, wilful misstatement or suppression; bare allegations are insufficient. Failure to consider submissions and documents breaches fair-hearing requirements and requires fresh, reasoned adjudication with a personal hearing. Case-Laws GST Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797969