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2024 (1) TMI 569 - MADRAS HIGH COURTMaintainability of petition - availability of alternative remedy - Rejection of Input Tax Credit - HELD THAT:- The impugned order contains a detailed narration of the facts. The legal provisions relating to input tax credit are also reproduced therein. Thereafter, the respondent has set out in paragraph 4 of the impugned order that input tax credit was refused because of the failure of the petitioner to file the return within the period prescribed by statute. Significantly, the impugned order takes into account the petitioner's reply to the show cause notice and it is evident that said order was issued after providing a personal hearing to the petitioner. The discretionary jurisdiction cannot be exercised - this writ petition is not entertained in light of the statutory remedy available to the petitioner - petition dismissed.
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