Section 16 of the CGST Act, 2017 –– Input Tax Credit —- The petitioner prayed for quashing the impugned order dated 07.07.2021 and 08.07.2021 and for directions to the respondents to strictly comply with the principles of natural justice. Vide the impugned orders dated 07.07.2021 and 08.07.2021, the input tax credit claimed by the petitioner was rejected. The counsel for the petitioner submitted that the alleged reason stated for reversing the input tax credit is that the petitioner's claim for input tax credit for the purchase from the sellers who are no more sellers or not registered with the authorities concerned. The court observed that whether the claim made by the petitioner that the ITC is a correct one or it is a wrong claim as decided by the Revenue is necessarily a matter on merits and factual matrix, which has to be gone into only by the appellate authority before whom the petitioner dealer can very well file an appeal under Section 107 of the Act. No violation of principles of natural justice is noticed.

Held that:- The Hon’ble High Court dismissed the writ petition.