TMI Blog2023 (12) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... er their returns, is not matching with the eligible Input Tax Credit as reflected in GSTR-2A statements and is in excess in respect of CGST, IGST as well as SGST Credits - HELD THAT:- There is merit in the submission of the learned counsel for the respondent that it is trite law that the jurisdiction under Article 226 of the Constitution of India ought not to be exercised in a routine fashion at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice No.78 of 2021 dated 01.04.2021. 2. The petitioner company is engaged in importing and trading of various kitchen and household articles, scouring or polishing pads, gloves etc., and had availed Input Tax Credit under Integrated Goods and Services Act, 2017 (hereinafter referred to as IGST Act ), Central Goods and Services Act, 2017 (hereinafter referred to as CGST Act ) and Tamil Nadu S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the 1st respondent and stated that the suppliers have accounted the purchasers under B2C instead of B2B resulting in mismatch, that the petitioner company has paid the cost including the tax element and the tax element has been already paid by their suppliers to the Government Authority. 4. Not convinced with the above response the impugned Show Cause Notice No. 78/ 2021 dated 01.04.2021 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd., v. Asstti. Commr. (CT), Coimbatore reported in 2020 (42) G.S.T.L. 326 (Mad.,) that the rights of the recipients to take credit have been upheld, when payments including tax have been made to the suppliers of the goods. 5. At the outset, a preliminary objection was raised by Mr.A.P.Srinivas, the learned counsel for the respondent that the writ petition is premature and ought not to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 2 SCC 281) 7. In view thereof, I am not inclined to entertain this Writ Petition against the show cause notice. However, it is open to the petitioner to file their objections within a period of 4 weeks from the date of receipt of a copy of this order. It is always open to the petitioner to rely upon provisions or judgments which may have a bearing. If any such objection is filed, the same sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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