Input Tax Credit — For the reason that the petitioner had an alternative statutory remedy available to him in-accordance with law under Section 107 and not availing the same promptly or within a reasonable period and subsequently filing the present writ petition only after the order dated 27.07.2019 was acted upon. Thus, the writ petition would not be maintainable at this juncture. Dismissed. — Sarthak Metals Limited Vs. Chhattisgarh GST Through Commissioner, Commercial Tax-GST, Assistant Commissioner, Office of Commissioner, State Tax (SGST) , Chhattisgarh [2019] 19 TAXLOK.COM 072 (Chhattisgarh)