2024 (12) TMI 435 - HC - GST

Dismissal of petition on the ground that the same is made in violation of principles of natural justice - discrepancies between GSTR-3B, GSTR-1, GSTR-2A and e-way bills - HELD THAT - It is trite law that adequacy or inadequacy, sufficiency or insufficiency of evidence is not something which could be examined under Article 226 of Constitution, more so, when there is effective alternate remedy by way of an appeal. Petition dismissed.

Summary

The High Court of Madras dismissed the Writ Petition challenging an order related to GST discrepancies, citing lack of natural justice principles. The petitioner, a fertilizer supplier, faced issues with Input Tax Credit claims. The court emphasized the availability of appeal as a remedy under Section 107 of the GST Act. The Writ Petition was dismissed, allowing the petitioner to pursue statutory remedy under Section 107.