9911796707
TMI Blog2024 (9) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... ent : Mr. V. Prashanth Kiran Government Advocate (Tax) ORDER By consent of the parties, the main Writ Petition is taken up for disposal at the admission stage itself. 2. The challenge in the Writ Petition is to the order dated 29.04.2024 passed by the respondent and the consequential attachment over the Credit Ledge balance of ITC being blocked and to quash the same. 3. Mr.A.Abdul Rahman, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id period would become invalid, and thereby, penalising the petitioner on account of default committed by the supplier is not fair, when the fact remains that the petitioner has earlier paid the due tax payment to the registered and valid GST supplier and document relating to the same is submitted. Therefore, the learned counsel contended that the impugned notice infringes Article 14 of the Consti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der, the only alternative remedy available is to prefer Appeal against the impugned order before the Appellate Authority, and therefore, the Writ Petition challenging the order dated 29.04.2024 is not maintainable. 5. Heard Mr.A.Abdul Rahman, the learned counsel for the petitioner as well as Mr.V.Prashanth Kiran, learned Government Advocate (Tax), who takes notice on behalf of the respondent and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner has rushed before this Court challenging the same, by way of filing the present Writ Petition, which, this Court is not inclined to interfere with. 7. In the result, this Writ Petition is dismissed. However, liberty is granted to the petitioner to challenge the order impugned herein by way of an before the Appellate Authority within a period of four weeks from the date of receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
