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2022 (12) TMI 704 - MADRAS HIGH COURTValidity of order passed u/s 73 of GST Act - Maintainability of Writ petition - Alternative remedy of appeal - Denial of Input Tax Credit (ITC) - Non-Issuance of Show Cause Notice - notice was issued as part of the scrutiny proceedings under Section 61 C-GST Act - personal hearing was granted and attended by the petitioner - HELD THAT:- To be noted, a statutory appeal against the impugned order is available to the writ petitioner under Section 107 of C-GST Act. There is no disputation about this obtaining position of law. To be noted, in Greatship case [2022 (9) TMI 896 - SUPREME COURT], Hon'ble Supreme Court has traced many of the aforementioned case laws, more particularly Dunlop India [1984 (11) TMI 63 - SUPREME COURT], Satyawati Tandon case laws [2010 (7) TMI 829 - SUPREME COURT], has returned its finding and reiterated the ratio regarding alternate remedy Rule in fiscal law statutes. To be noted, Greatship case is a matter arising under Maharashtra Value Added Tax, 2002, Central Sales Tax Act, 1956 and it is in that context that alternate remedy rule was considered. In the light of the narrative and dispositive reasoning set out thus far, both the points urged by learned counsel for writ petitioner does not find favour with this Court in the case on hand. This means curtains are dropped qua the captioned writ petition but it is open to the writ petitioner to avail the statutory appeal remedy under Section 107 subject of course to Limitation and pre-deposit if any.
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