2024 (12) TMI 569 - HC - GST

Challenge to order issued under the provisions of Section 74 of the CGST/SGST Acts - denial of input tax credit - HELD THAT - The petitioner has not made out any case for interference with Ext.P2 order in exercise of writ jurisdiction under Article 226 of the Constitution of India. If the petitioner has a case that there has been some mistake in Ext.P2 order and as a result of which certain eligible input tax credit with reference to the invoices mentioned in the reply submitted by the petitioner had not been given to him, it is open to the petitioner to file an application for rectification under Section 161 of the CGST/SGST Acts. If, on the other hand, it is the case of the petitioner that the decision of the 1st respondent is incorrect in law, it is for the petitioner to avail statutory remedies. Instead, the petitioner has chosen to file this writ petition under Article 226 of the Constitution of India. Petition dismissed.

Summary

The petitioner challenged Ext.P2 order under CGST/SGST Acts for denial of input tax credit. Court dismissed the writ petition, stating petitioner can seek rectification under Section 161 or avail statutory remedies. Court cannot examine if credit was denied or if tax was paid by suppliers.