Home Case Index All Cases GST GST + HC GST - 2022 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 451 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Input Tax Credit - reversal of ITC on the ground that the petitioner's claim for input tax credit for the purchase from the sellers who are no more sellers or not registered with the authorities concerned, and therefore on that basis the input tax credit could not have been claimed - violation of principles of natural justice or not - HELD THAT:- This aspect, whether the claim made by the petitioner that the input tax credit is a correct one or it is a wrong claim as decided by the Revenue, ie., the Assessing Officer, is necessarily a matter on merits and factual matrix, which has to be gone into only by the appellate authority before whom the petitioner dealer can very well file an appeal under Section 107 of the GST Act - Here in the case in hand, no violation of principles of natural justice is noticed, as the respondent Revenue had issued notice in DRC01A to the registered place of business of the petitioner and in fact, on receipt of the notice, the petitioner has given a reply and produced the documents on 30.12.2021. This case cannot be construed as if that the impugned orders have been passed in violation of the principles of natural justice or it is infirm due to want of jurisdiction or violation of the statutory provision - If none of these circumstances is available, no writ petition can be entertained as there is a statutory appeal remedy which is efficacious one also. Without exhausting the same since the petitioner has straight away approached this Court by filing this writ petition, this writ petition cannot be entertained. Petition dismissed.
|