2024 (8) TMI 940 - HC - GST

Seeking to invoke extraordinary jurisdiction of this Court on the submission that there is no proper consideration of the reply of the petitioner - seeking reversal of input tax credit - HELD THAT - It is found that present is not a case where the Authorities have proceeded on assumption and admission of factual premise that though there exist seller/supplier, input tax credit has been wrongly availed by the buyer or the seller so as to first take action against the supplier/seller before buyer is proceeded against. Without commenting upon the sufficiency of the material on record with regard to the alleged supplier firm being a fake/bogus firm not in existence, suffice it to say that this petition raises a factual dispute and has nothing to do with any jurisdictional issue, much less violation of principles of natural justice. This petition is dismissed with liberty to the petitioner to avail alternative remedy.

Summary

The High Court dismissed the writ petition seeking extraordinary jurisdiction due to the availability of an alternative remedy. The petitioner claimed lack of proper consideration of their reply regarding reversal of input tax credit. The Court found the case involved a factual dispute and not a jurisdictional issue, distinguishing it from previous cases. The petition was dismissed with liberty to avail alternative remedy within three months.