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2023 (3) TMI 326 - HC - GSTConstitutional validity of Section 140(3)(iv) of the Central Goods and Services Tax Act, 2017 - non application of mind - petitioner had submitted a declaration in its return that there is Nil inventory but the respondents have not given due consideration to the said fact and has passed the impugned order-in-original - HELD THAT:- Admittedly, there is a statutory appellate remedy available to the petitioner as per Section 107 of the Goods and Services Tax Act as against the impugned order in original dated 21.12.2022. The principles of natural justice has not been violated by the respondents as seen from the impugned order in original dated 21.12.2022. The respondents may have committed an error in coming to the conclusion in the impugned order-in-original. The contentions raised by the petitioner in this writ petition will not amount to violation of principles of natural justice. Since the petitioner has approached this Court under Article 226 of the Constitution of India by filing this writ petition without exercising the statutory appellate remedy available to them under Section 107 of the Goods and Services Tax Act, the present writ petition is not maintainable. This writ petition is disposed of by directing the petitioner to approach the statutory appellate authority if aggrieved by the impugned order-in-original dated 21.12.2022 passed by the second respondent.
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