{"id":72304,"date":"2025-08-14T08:27:01","date_gmt":"2025-08-14T02:57:01","guid":{"rendered":""},"modified":"2025-08-14T08:27:01","modified_gmt":"2025-08-14T02:57:01","slug":"petition-dismissed-under-article-227-remedy-available-under-section-107-of-gst-act-for-input-tax-credit-disputes","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72304","title":{"rendered":"Petition dismissed under Article 227; remedy available under Section 107 of GST Act for input tax credit disputes"},"content":{"rendered":"<p>Petition dismissed under Article 227; remedy available under Section 107 of GST Act for input tax credit disputes<br \/>Case-Laws<br \/>GST<br \/>The HC declined to entertain the petition under Article 227, holding that the petitioner has an alternative efficacious remedy under Section 107 of the GST Act. The challenge concerned disallowance of input tax credit due to alleged non-application of mind and violation of natural justice principles. The court noted the petitioner failed to request copies of do<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91600\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition dismissed under Article 227; remedy available under Section 107 of GST Act for input tax credit disputesCase-LawsGSTThe HC declined to entertain the petition under Article 227, holding that the petitioner has an alternative efficacious remedy und<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72304","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72304","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72304"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72304\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}