Home Case Index All Cases GST GST + HC GST - 2022 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 695 - HC - GSTShort assessment - wrongful availment of input tax credit - non-compliance of provisions of Section 42(3) read with Rule 36 of the CGST Rules - HELD THAT:- On a perusal of the provisions of Section 42(3) of the Act as well as the observations in the impugned order, it is said that the petitioner has an effective remedy before the appellate authority. The circumstances of the case, including the grant of opportunity for hearing before issuing the impugned order, does not warrant an interference of this Court under Article 226 of the constitution of India. Petition dismissed.
|