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2023 (7) TMI 875 - KERALA HIGH COURTAvailment of excess Input Tax Credit (ITC) - contravention of the provisions of Section 16 (2) (c) of the CGST Act - time period prescribed under Section 107 (4) of the CSGT Act to challenge the impugned orders by way of a statutory appeal has lapsed - HELD THAT:- There is wilful negligence on the part of the petitioner because it has failed to submit the ASMT 10 form on time, avail the benefit of getting the alleged error rectified under Section 39 (9) of the CGST Act and has not challenged the impugned orders in appeal. Without taking recourse to the above statutory remedies, the petitioner has assailed the impugned orders in the writ petition, that too after a year. Although there is no time period prescribed in the Constitution of India to file a writ petition, it is trite that a writ petition is to be filed within a reasonable time. What the petitioner has failed to do directly through a statutory remedy cannot be permitted to be done indirectly through a writ petition, that too at its own sweet will and pleasure. This Court is not impressed with the excuse put forth by the petitioner that because its statutory remedy is time-barred, this Court may exercise its discretionary powers and reexamine the impugned orders. A Constitutional Court is not an open Forum to be approached at the whims and caprice of a litigant. This Court’s extraordinary power is to be exercised sparingly and in exceptional cases. There are no circumstances in the present case to entertain the writ petition under Article 226 of the Constitution of India. Petition dismissed.
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