TMI Blog2022 (5) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount mentioned therein. Section 107 of the GST Act, 2017 provides for appeal to appellate authority against the order of adjudicating authority. The order impugned is passed by adjudicating authority, hence, the order is to be assailed before the appellate authority under Section 107 of GST Act, 2017. Petitioner is having statutory alternate remedy of challenging the impugned order. The petitioner instead of availing the statutory remedy available to it of filing appeal under Section 107 of GST Act, 2017 has filed this writ petition. In the case at hand, respondent issued notice under Section 61 of GST Act, calling explanation upon the discrepancies found by the authority to which the petitioner did not reply, thereafter, show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner during the period from 01.04.2019 to 31.03.2020. Respondent has failed to provide details of excess claim of Input Tax Credit (ITC). On 11.10.2021, Respondent issued DRC-01 making proposal of payment of Rs. 85,15,273/- for the aforesaid period without specifying any allegations or details of excess ITC availed. Thereafter, respondent issued Show Cause Notice under Section 73 of the CGST/ SGST without giving details. Petitioner made an application pointing out that the notice was not proper and detailed show-cause notice be issued to petitioner. Petitioner, thereafter, filed petition bearing WPT No 221/2021. Upon hearing, notices were issued to respondent/ Department and they deliberately not submitted their reply to the writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 168 (SC) in support of his contentions. 3. Mr. Sandeep Dubey, learned Dy. Advocate General representing the State would submit that the writ petition is not maintainable in view of efficacious alternate remedy available to the petitioner by way of filing an appeal under Section 107 of GST Act, 2017. In support of his contentions, he placed his reliance upon the judgment of Hon'ble Supreme Court passed in Civil Appeal No. 5121/2021 between The Assistant Commissioner of State Tax and others v. M/s Commercial Steel Limited dated 03.09.2021. He further contended that the respondent upon detecting discrepancies on scrutiny of return submitted by petitioner has issued notice in Form GST ASMT-10 under Rule 99(1) of the GST Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand of the amount mentioned therein. Section 107 of the GST Act, 2017 provides for appeal to appellate authority against the order of adjudicating authority. The order impugned is passed by adjudicating authority, hence, the order is to be assailed before the appellate authority under Section 107 of GST Act, 2017. Petitioner is having statutory alternate remedy of challenging the impugned order. The petitioner instead of availing the statutory remedy available to it of filing appeal under Section 107 of GST Act, 2017 has filed this writ petition. The grounds raised in this writ petition, very well be considered by the appellate authority and as held by Hon'ble Supreme Court in the aforementioned rulings ie. M/s Commercial Steel Limit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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