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TMI Blog2022 (8) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... at liberty to approach the Appellate Authority by raising the points. The delay in filing appeal if any to be considered favourably. Petition disposed off. - W.P.(MD)No.12965 of 2022 And W.M.P.(MD)No.9209 of 2022 - - - Dated:- 23-6-2022 - Honourable Mr.Justice M.Nirmal Kumar For the Petitioner : Mr.Raja Karthikeyan ORDER The impugned proceedings passed by the respondent in DIN: 20220359XO000000E223 dated 14.03.2022, is under challenge in the present Writ Petition. 2. The contention of the petitioner is that the petitioner is running Super Market in the name and style of 'M/s.Janapriyaa' registered with the respondent Department and regularly filing the monthly returns under Goods and Service Tax Act (in shor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same in Annexure 4 of GSTR 3B. 3. A personal hearing was conducted on 09.03.2022 with the authorized representative of the petitioner, namely, R.Ramesh, Tax consultant. However, his submissions were not properly considered. Further, non-reflecting of the tax payment was due to suppliers not conversant with transaction payment at the initial stage from 2017 to 2018. 4. At this stage, the learned counsel for the petitioner brought to the notice of this Court that a press release was issued by the Central Board of GST council on 04.05.2018. In the said press release, it is mentioned that 'there shall not be any automatic reversal of input tax credit from the buyer on non-payment of tax by the seller. In case of default in payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the same benefit is to be given to the petitioner herein. 7. It is seen from the records that a show cause notice was issued to the petitioner and thereafter, the petitioner sent a reply on 27.07.2021 and the personal hearing was conducted on 09.03.2022. After considering the objections, a detailed order has been passed by the Adjudicating Authority. Without filing an appeal before the concerned authority, the petitioner has approached this Court by way of this Writ Petition. The Hon'ble Apex Court and this Court, time and again, held that if there is an alternative and efficacious remedy of appeal, the petitioner can very well approach the concerned authority. Hence, the petitioner is at liberty to approach the Appellate Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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