TMI Blog2023 (9) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under CGST Act, 2017 and PGST Act, 2017 vide GSTIN 03AGDPK4379F1ZK. Petitioner purchases goods from various dealer/manufacturers and supplies the same in domestic market. Petitioner availed input tax credit of the amount of GST paid to its suppliers. However, he received a call from the respondent-department in the month of March, 2023 about the outstanding tax demand against the petitioner on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chases made from M/s Roli Trading Co and M/s Gautam and Co, who have allegedly passed on fraudulent ITC to the petitioner without payment of tax. 3. Pursuant to show cause notice dated 09.04.2021 (P-3), the demand was confirmed against the petitioner, vide order dated 18.05.2021 (P-4). 4. Learned counsel for the petitioner has argued that the impugned order has been passed without giving opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties, 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. 7. The grievance of the petitioner before this Court is th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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