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2022 (3) TMI 1305 - HC - GSTMaintainability of petition - appropriate forum - Availment of excess input tax credit - It is argued by the Petitioner that the mismatch is on account of typographical error committed by the official of the proprietorship concerned - opportunity to rectify the error provided or not - HELD THAT:- The proper forum for the Petitioner would be to approach the Appellate Authority rather than invoke writ jurisdiction under Article 226 of the Constitution before this Court. Accordingly, the Petitioner is permitted to file Appeal under Section 107 of the OGST Act with a application for condonation of delay and if filed within a period of four weeks from today, the question of limitation shall not be pressed by the revenue keeping in view that the Petitioner was prosecuting its case in this Court and also the order(s) of the Hon’ble Supreme Court. Petition disposed off.
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