2024 (10) TMI 1426 - HC - GST

Dismissal of petition, relegating the appellant to the statutory appellate remedy - availment of excess input tax credit and utilizing the same for output tax - HELD THAT - The 1st respondent passed Ext.P9 assessment order under Section 73(9) of the CGST/SGST Act. The appellant filed Ext.P10 application for rectification of the said order on the ground that there are apparent errors in the said order. The 1st respondent dismissed Ext.P10 application as per Ext.P13 order. The challenge on Exts.P9 and P13 is on merits. The impugned orders were passed after giving sufficient opportunity to the appellant for a hearing. It is settled that disputed questions of fact cannot be adjudicated by this court in the exercise of jurisdiction under Article 226 of the Constitution of India. The learned Single Judge rightly dismissed the writ petition, relegating the appellant to the statutory appellate remedy. There are no merit in the appeal. Accordingly, it is dismissed.

Summary

The High Court of Kerala dismissed the writ petition filed by a private limited company challenging assessment and rectification orders passed under CGST/SGST Act, 2017. The court upheld the decision of the learned Single Judge, stating that disputed questions of fact cannot be adjudicated in a writ petition under Article 226. The appeal was dismissed.