{"id":76162,"date":"2026-07-16T09:07:12","date_gmt":"2026-07-16T09:07:12","guid":{"rendered":""},"modified":"2026-07-16T09:07:12","modified_gmt":"2026-07-16T09:07:12","slug":"alternative-statutory-appeal-remedy-bars-writ-challenge-to-ineligible-input-tax-credit-demand-based-on-alleged-fake-invoices","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76162","title":{"rendered":"Alternative statutory appeal remedy bars writ challenge to ineligible input tax credit demand based on alleged fake invoices."},"content":{"rendered":"<p>Alternative statutory appeal remedy bars writ challenge to ineligible input tax credit demand based on alleged fake invoices.<br \/>Case-Laws<br \/>GST<br \/>Ineligible input tax credit allegedly claimed through fake invoices from non-existing firms was addressed in relation to the statutory appellate remedy. The notes state that the findings on the entities&#39; functioning, ITC availment, and the described modus operandi were identical to those in another Order-in-Original. As the petitioner had an effective alternative remedy, the writ petition was not entertained; the appropriate course was an appeal to the Additional or Joint Commissioner of Appeals under section 107 of the CGST Act against the Order-in-Original.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=101782\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Alternative statutory appeal remedy bars writ challenge to ineligible input tax credit demand based on alleged fake invoices.Case-LawsGSTIneligible input tax credit allegedly claimed through fake invoices from non-existing firms was addressed in relati&#8230;<\/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-76162","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76162","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=76162"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76162\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}