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2024 (1) TMI 921 - KERALA HIGH COURTWrongful availment of input tax credit - HELD THAT:- The petitioner has remedy of statutory appeal under the provisions of the CGST/SGST Act. Therefore, the petitioner ought to have filed appeal, instead of approaching this Court. Considering the availability of alternate remedy of statutory appeal, this Court is not inclined to examine the assessment order. Therefore, the present writ petition is disposed of with liberty to the petitioner to file appeal under Section 107 of the CGST/SGST Act before the appellate authority. If the petitioner approaches the appellate authority in appeal within a period of three weeks from today, the appeal shall be decided on merits without going into the question of limitation. Petition dismissed.
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