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2024 (2) TMI 60 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Wrongly availing input tax credit - HELD THAT:- It is not in dispute that the efficacious alternative statutory remedy is available to the petitioner. Therefore, it is not found proper to entertain the petition. However, the petitioner would be at liberty to avail the alternative remedy, in accordance with law, if so advised. Since the issue of limitation has been raised, the same shall not come in the way of the petitioner in filing the appeal in case the same is filed within twenty days, from today. The petitioner would be at liberty to raise all the grounds raised in the present writ petition. The appellate authority is directed to dwell upon the issue and pass the order on merits, as expeditiously as possible. This writ petition is finally disposed off.
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