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2023 (9) TMI 1170 - PUNJAB AND HARYANA HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - Inadmissible ITC - Passing on fraudulent ITC to the petitioner without payment of tax - HELD THAT:- The present writ petition deserves to be dismissed as the petitioner has alternative remedy of filing an appeal against the impugned order. The only ground taken for not filing appeal is that before the Appellate Authority, the petitioner will have to deposit 10 percent of the disputed amount as per Section 107 (5) of the Act. The grievance of the petitioner before this Court is that as per copy of ledger book (P-5 and P-6), the petitioner is not liable to pre-deposit 10 per cent of the disputed amount. However, the petitioner can take all the pleas before the Appellate Authority and the Appellate Authority can consider the question of pre-deposit of amount, after examining the ledger book. Petition dismissed.
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