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2022 (8) TMI 812 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Wrongful availment of Input Tax Credit - HELD THAT:- Without filing an appeal before the concerned authority, the petitioner has approached this Court by way of this Writ Petition. The Hon'ble Apex Court and this Court, time and again, held that if there is an alternative and efficacious remedy of appeal, the petitioner can very well approach the concerned authority. Hence, the petitioner is at liberty to approach the Appellate Authority by raising the points. The delay in filing appeal if any to be considered favourably. Petition disposed off.
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