This Court deems it appropriate to hold that the captioned writ petition does not deserve to be entertained and deserves to be dismissed primarily on the ground that the alternate remedy i.e., Statutory appeal is available to the writ petitioner.
Section 107 of the CGST Act, 2017 –– Appeal –– The petitioner challenged an order dated 18.06.2021, which pertained to alleged wrong availment of ITC. The counsel for the petitioner submitted that the seller is responsible in this case and Revenue should recover from the seller. The court observed that there is no disputation or disagreement that a statutory appeal is available to the petitioner. The court further observed that the writ petition does not deserve to be entertained and deserve to be dismissed primarily on the ground that the alternate remedy i.e., Statutory appeal is available to writ petitioner.
Held that:- The Hon’ble High Court advised the petitioner to file Statutory appeal and the same shall be heard by the Appellate Authority on its own merits and in accordance with law.
This Court deems it appropriate to hold that the captioned writ petition does not deserve to be entertained and deserves to be dismissed primarily on the ground that the alternate remedy i.e., Statutory appeal is available to the writ petitioner.
Section 107 of the CGST Act, 2017 –– Appeal –– The petitioner challenged an order dated 18.06.2021, which pertained to alleged wrong availment of ITC. The counsel for the petitioner submitted that the seller is responsible in this case and Revenue should recover from the seller. The court observed that there is no disputation or disagreement that a statutory appeal is available to the petitioner. The court further observed that the writ petition does not deserve to be entertained and deserve to be dismissed primarily on the ground that the alternate remedy i.e., Statutory appeal is available to writ petitioner.
Held that:- The Hon’ble High Court advised the petitioner to file Statutory appeal and the same shall be heard by the Appellate Authority on its own merits and in accordance with law.