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2022 (3) TMI 738 - HC - GSTMaintainability of petition - avoiding of pre-deposit - availability of alternative remedy of appeal - Input Tax Credit - HELD THAT:- The impugned order clearly states that the petitioner has an alternate remedy before the Deputy Commissioner, Goods and Service Tax. This writ petition appears to have been filed with a view to avoid pre-deposit, while filing a statutory appeal before the Appellate authority under the provisions of the respective Goods and Service Tax Act. The pre-assessment notice, dated 29.01.2021, clearly states that the petitioner is not entitled to avail input tax credit. There are no records to substantiate the case. There are several disputed question of facts. Prima facie, there are no merits in the submission made by the learned counsel for the petitioner inasmuch as the notice was issued to the petitioner, namely, the pre-assessment notice and revision notice which seems to indicate that the petitioner had no documents to substantiate a valid availing of input tax credit. Mere reflection of the amounts in the Goods and Service Tax records electronically is not sufficient. If credit is to be allowed and adjusted on such transactions, it would lead to unintended benefits being conferred. The petitioner has approached this Court long after the expiry of the limitation prescribed under the act to challenge the impugned order. The writ petition has been filed with a view to get over - the petitioner has an alternate remedy which has been deliberately not exercised by the petitioner - petition dismissed.
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