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2023 (8) TMI 1213 - MADHYA PRADESH HIGH COURTExcess Input Tax Credit - due process of law of affording reasonable opportunity and proper scrutiny of record were not made - non-availing of alternative remedy of appeal u/S 107 of GST Act - HELD THAT:- It is noticeable from the petition as well as the amended petition that para 3 which concerns details of remedies exhausted declares that petitioner has availed all the statutory other remedies available in law. Whereas the reality is, and this fact is not denied by petitioner, that remedy of appeal has not been availed. More so petitioner has approached this Court after expiry of the period of limitation prescribed for the said statutory appeal, which gives an impression that this petition has been filed to avoid obstacle of expired period of limitation. Petition stands dismissed.
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