2024 (12) TMI 1492

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GST
THE HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER: KARTHIK S. NAIR R.RAGHAVAN FOR THE RESPONDENTS: VIVEK A.V. (SC) (CBIC) THUSHARA JAMES (SR.GP) JUDGMENT This writ petition has been filed challenging Ext.P1 order issued under Section 73 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) for the period between April, 2018 and .....

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..... t.P1 order. 3. The learned Senior Government Pleader vehemently opposes the grant of any relief to the petitioner. It is submitted that if the petitioner is in any manner aggrieved by Ext.P1 order, it is for the petitioner to avail statutory remedies instead of filing a writ petition under Article 226 of the Constitution of India. It is submitted that no jurisdictional ground has been made out fo .....

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..... by the authority. After extracting the details of the notice issued to the petitioner, the officer proceeds to extract the provisions of Section 16 of the CGST/SGST Acts and holds that as per Section 16(2)(a) of the CGST/SGST Acts, the petitioner shall be entitled to input tax credit only if he is in possession of a tax invoice or debit note issued by the supplier registered under the CGSG/SGST Ac .....

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