https://www.taxtmi.com/caselaws?id=800157 Article 226 challenge to a GST show-cause notice alleging wrongful utilisation of excess input tax credit from a non-existent firm remained subject to the alternative statutory remedy. The Supreme Court disposed of the special leave petition without interfering with the High Court's order and extended the limitation period until 16 October 2026 for pursuing that remedy. Writ-jurisdiction considerations identified included error apparent on the face of the record, clerical or arithmetical error, infringement of fundamental rights, breach of natural justice, excess of jurisdiction, and challenge to vires. en-us Fri, 18 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800157 Article 226 challenge to a GST show-cause notice alleging wrongful utilisation of excess input tax credit from a non-existent firm remained subject to the alternative statutory remedy. The Supreme Court disposed of the special leave petition without interfering with the High Court's order and extended the limitation period until 16 October 2026 for pursuing that remedy. Writ-jurisdiction considerations identified included error apparent on the face of the record, clerical or arithmetical error, infringement of fundamental rights, breach of natural justice, excess of jurisdiction, and challenge to vires. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800157