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2023 (6) TMI 890 - BOMBAY HIGH COURTInput Tax Credit - Restriction on availed ITC beyond the prescribed time limit u/s 16(4) - GST Audit u/s 65 - Maintainability of petition merely on apprehension - invocation of jurisdiction of this Court under Article 226 of the Constitution of India - Reversal of input tax credit - HELD THAT:- In any event merely on apprehension and on any proposed action the Petition would certainly not maintainable, when the provisions of Central Goods and Services Tax Act, 2017 (CGST Act) categorically provides for a procedure for assessment. It is for the Assessing Officer that considering the facts and circumstances of the case that appropriate action has to be taken including issuance of Show Cause Notice. It is quite clear that the Petitioners are avoiding GST audit and have not responded to the request of the Department to submit the accounts and have filed the present Petition. Admittedly, no Show Cause Notice also been issued. In the facts and circumstances of the present case, Petitioners does not warrant any interim order to be passed. Prayer for interim relief accordingly cannot be entertained - As the vires of the provisions of Section 16(4) of the CGST Act has been challenged by the Petitioners, on the earlier occasion a coordinate Bench by this Court had issued notice to the Attorney General of India. However, it prima facie appears that the adjudication on such prayers itself is academic in the present Petition. Accordingly, list the Petition to be heard on 21st July, 2023.
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