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2019 (12) TMI 1161 - CHHATTISGARH HIGH COURTDebiting amount into the input tax credit - HELD THAT:- This Court is of the view that the writ petition does not have any merits at this juncture for the reason that, during the course of argument, it is revealed that the petitioner was fully aware of the show-cause notice issued to him on 11.06.2019 and the said notice was uploaded in the online portal, in-spite of being aware of the show-cause notice proceedings drawn by the respondents, the petitioner did not respond to the same. Subsequently, the respondents have also uploaded the order on 27.07.2019, which is an order in pursuance to the show-cause notice proceedings initiated. The petitioner also has not been able to show any effort made by them to obtain the copy of the order 27.07.2019 so as to challenge the same nor making any effort in giving reply to the show cause notice at the first instance inspite of being in full knowledge of the same. This Court for the reason that the petitioner had an alternative statutory remedy available to him in-accordance with law under Section 107 and not availing the same promptly or within a reasonable period and subsequently filing the present writ petition only after the order dated 27.07.2019 was acted upon. This Court is of the view that the writ petition would not be maintainable at this juncture. Petition dismissed.
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