2024 (10) TMI 1524 - HC - GST

Maintainability of petition - availability of alternative remedy - Levy of interest and penalty - petitioner s claim for input tax credit under GSTR 3B returns in respect of certain months for the period 2018-19 has been confirmed already - HELD THAT - The petitioner has equally efficacious remedy of statutory appeal under Section 107 of the CGST/SGST Act, 2017 against the impugned order. The present writ petition is disposed of with liberty to the petitioner to file appeal against the impugned order under Section 107 of the CGST/SGST Act, 2017, if he is so advised.

Summary

The writ petition challenges an order confirming input tax credit claim under GSTR-3B returns, levying interest and penalty. The petitioner is directed to file an appeal under Section 107 of the CGST/SGST Act, 2017 for remedy as per the judgment of the High Court of Kerala.