TMI Blog2022 (7) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... by the firms - HELD THAT:- Since the disputed question of fact is involved, therefore, the petitioner is delegated to avail remedy of Appeal under Section 107 of the Act. The writ petition is dismissed on the ground of alternative remedy, leaving it open for the petitioner to file appeal before the appellate authority. - Writ Tax No. - 572 of 2021 - - - Dated:- 25-7-2022 - Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be verified. Moreover, on perusing the GSTR-2A of M/s Star Metal and other Delhi State firms and GSTR-3B of its predecessor firms, tax deposition was not showing at any level. Thus, in view of the aforesaid factum and scenario, the assessing authority concluded that the ITC availed by the petitioner on the basis the fake and sham supply of goods from M/s Star Metal and other firms through t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without invoking the alternative remedy, hence the present also deserves to be dismissed on the ground of Court, alternative remedy as the proper course of action required to be undertaken on the part of petitioner to file first appeal in the matter. The allegation as aforementioned has been disputed by the petitioner. Since the disputed question of fact is involved, therefore, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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