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2023 (10) TMI 579 - MADRAS HIGH COURTMaintainability of petition - availability of alternative remedy - Appropriation of amounts paid by the petitioner towards tax liability determination - demand of interest and penalty as well - HELD THAT:- A reading of the impugned order indicates that there is a variance between the amount declared towards outward supply in petitioner's GSTR 1 and the amount declared towards outward supply in GSTR 3B return. The petitioner has discharged the tax liability of Rs. 9,95,71,642/-, whereas, the respondents on the other hand have taken a stand that the petitioner is liable to pay sum of Rs. 10,10,60,012/-. Thus, there is a difference of Rs. 14,88,370/-. There are several disputed question of fact involved in this case. Therefore, the writ petition is not maintainable. The petitioner has an alternate remedy to challenge the same before the Appellate Authority under Section 107 of the CGST Act, 2017. Petition disposed off.
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