https://www.taxtmi.com/caselaws?id=799176 Statutory appellate review under Section 107 is the appropriate mechanism for factual examination of input tax credit evidence, including work orders, invoices, payments and proof of execution; writ jurisdiction is generally not invoked where that remedy is effective. Specified DGGI officers may exercise central tax-officer powers throughout India under Notification No. 14/2017-Central Tax, and Delhi North may be designated to adjudicate a common notice under applicable allocation arrangements. Circular No. 171/03/2022-GST requires transaction-specific analysis to distinguish ineligible credit involving genuine outward supplies from invoices without underlying supplies; appellate review can determine recovery, interest and penalty consequences. en-us Wed, 16 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799176 Statutory appellate review under Section 107 is the appropriate mechanism for factual examination of input tax credit evidence, including work orders, invoices, payments and proof of execution; writ jurisdiction is generally not invoked where that remedy is effective. Specified DGGI officers may exercise central tax-officer powers throughout India under Notification No. 14/2017-Central Tax, and Delhi North may be designated to adjudicate a common notice under applicable allocation arrangements. Circular No. 171/03/2022-GST requires transaction-specific analysis to distinguish ineligible credit involving genuine outward supplies from invoices without underlying supplies; appellate review can determine recovery, interest and penalty consequences. Case-Laws GST Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799176