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2024 (4) TMI 952 - HC - GSTValidity Of Order passed by Joint Commissioner of State Tax - No opportunity of hearing - directed to pay / reverse the alleged ITC claimed - HELD THAT:- Admittedly, the impugned order has been passed after scrutiny of returns u/s 61 of the Act, 2017 and it has been passed u/s 73 of the Act, 2017. Under the Act, 2017, there is specific provision for filing appeal before the appellate authority, if there is any grievance to the assessee from the impugned order, but without preferring appeal, the petitioner has directly approached before this Court invoking extraordinary jurisdiction of this Court. Since there is already alternative efficacious remedy is available to the petitioner to file appeal against the impugned order, hence, I do not feel inclined to entertain this petition. Accordingly, the writ petition is hereby dismissed reserving liberty in favour of the petitioner to challenge the impugned order before the appropriate authority in accordance with law.
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