Challenge To ITC Reversal Not Entertained Under Article 226: Madras HC Declines Interference With GST Order Confirming Demand

The Madras High Court refused to entertain a petition challenging reversal of Input Tax Credit (ITC), holding that disputed factual matters and departmental assessment orders cannot be bypassed by directly invoking Article 226. The Court noted that ITC reversal and related demands must be contested through the statutory appellate mechanism under the GST Act. Since the authorities had issued a reasoned order confirming demand, the High Court held that it would not intervene in the absence of jurisdictional error. The decision reinforces the principle that High Courts will not function as appellate forums in tax disputes, especially where alternate remedies exist. This ruling is important guidance for taxpayers attempting to skip the appellate process by directly approaching writ courts.