2023 (3) TMI 624

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..... espondent though the input tax credit in respect of the invoices has been claimed by the petitioner, the supplier has not paid the tax amounts to the respondent - HELD THAT:- Admittedly, the petitioner has challenged only the notice in this writ petition. No final orders have been passed by the respondent in respect of the amounts claimed by them in the impugned notice against the petitioner. Eve .....

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..... titioner and to take a final decision on merits and in accordance with law and the respondent, if they come to the conclusion that the reply is acceptable to them, they shall drop any further proceedings against the petitioner, but if they decide otherwise, the respondent shall follow the due procedure established under law for taking further action against the petitioner. - MR. ABDUL QUDDHOSE .....

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..... seen from the reply it has been acknowledged by the Superintendent of the GST department on the same date i.e., 06.01.2023 itself. The contention of the petitioner is as follows :- a) Despite having furnished the details of the Seller to the respondent in respect of the aforementioned invoices, the respondent has once again sent the impugned notice to the petitioner. b) The petitioner's .....

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..... pon certain decisions of the Hon'ble Supreme Court in support of her stand. 4. Admittedly, the petitioner has challenged only the notice in this writ petition. No final orders have been passed by the respondent in respect of the amounts claimed by them in the impugned notice against the petitioner. Even before a final order has been passed, the petitioner has chosen to file this writ petiti .....

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..... dance with law and the respondent, if they come to the conclusion that the reply is acceptable to them, they shall drop any further proceedings against the petitioner, but if they decide otherwise, the respondent shall follow the due procedure established under law for taking further action against the petitioner. No costs. Consequently, connected miscellaneous petitions are closed. - - TaxTMI .....

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