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TMI Blog2022 (3) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... ate. ORDER The writ petition has been filed for a writ of Certioriarifed Mandamus calling for the records of the respondent in GSTIN: 33AAIFA8191NIZO/2017-2018 and quash the proceedings, dated 22.02.2021 as it is allegedly found incorrect, invalid and not in accordance with the provisions of the Act and further direct the respondent to pass an appropriate order after adjusting the eligible ITC a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .66) against tax liability of Rs. 52,32,258.78/-(Rs. 6,104.16+Rs. 26,13,077.31+Rs. 26,13,077). The learned counsel for the petitioner further submits that the petitioner had sent several representations to the help desk to rectify the mistake. It is submitted that the input tax credit of Rs. 52,25,897.26/- (Rs. 6,10,601.94+Rs. 23,07,647.66+Rs. 23,07,647.66) was not reflected in returns filed in GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iction and without considering the fact that the petitioner is entitled to set off the input tax credit reflected in Form GSTR-3B against the total tax liability of Rs. 52,32,258.78/- (Rs. 6,104.16+Rs. 26,13,077.31+Rs. 26,13,077). 5. I have considered the arguments advanced by the learned counsel for the petitioner and the learned counsel for the respondents. 6. The impugned order clearly states ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated excess Goods and Services Tax of Rs. 3,03,516 was claimed. There are no records to substantiate the case. There are several disputed question of facts. Prima facie, I do not find any merits in the submission made by the learned counsel for the petitioner inasmuch as the notice was issued to the petitioner, namely, the pre-assessment notice and revision notice which seems to indicate that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk out appropriate remedy before the Deputy Commissioner, Goods and Service Tax. If the petitioner filed such appeal within a period of thirty days from the date of receipt of copy of this order, the Deputy Commissioner (Goods and Service Tax Appeal) shall consider the appeal and pass appropriate orders on merits and in accordance with law. 8. The writ petition stands dismissed with the above obs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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