https://www.taxtmi.com/caselaws?id=800299 Article 226 jurisdiction ordinarily does not displace a statutory appeal where objections to an input-tax-credit adjudication require examination of the underlying record and disputed facts. The bar under Section 6(2)(b) depends on identity of the precise subject matter, including tax periods, transactions, invoices, liabilities and allegations; a common supplier or general ITC connection is insufficient. An independent finding of ITC availment on goods-less invoices does not facially constitute a new basis beyond the show-cause notice. Objections concerning hearing opportunities, evidence, limitation, period clubbing, replies and Section 74 require appellate scrutiny unless an ex facie jurisdictional error or undisputed breach of natural justice is established. en-us Thu, 01 Oct 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800299 Article 226 jurisdiction ordinarily does not displace a statutory appeal where objections to an input-tax-credit adjudication require examination of the underlying record and disputed facts. The bar under Section 6(2)(b) depends on identity of the precise subject matter, including tax periods, transactions, invoices, liabilities and allegations; a common supplier or general ITC connection is insufficient. An independent finding of ITC availment on goods-less invoices does not facially constitute a new basis beyond the show-cause notice. Objections concerning hearing opportunities, evidence, limitation, period clubbing, replies and Section 74 require appellate scrutiny unless an ex facie jurisdictional error or undisputed breach of natural justice is established. Case-Laws GST Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800299