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TMI Blog2023 (7) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... e alleged error rectified under Section 39 (9) of the CGST Act and has not challenged the impugned orders in appeal. Without taking recourse to the above statutory remedies, the petitioner has assailed the impugned orders in the writ petition, that too after a year. Although there is no time period prescribed in the Constitution of India to file a writ petition, it is trite that a writ petition is to be filed within a reasonable time. What the petitioner has failed to do directly through a statutory remedy cannot be permitted to be done indirectly through a writ petition, that too at its own sweet will and pleasure. This Court is not impressed with the excuse put forth by the petitioner that because its statutory remedy is time-barred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mary order under Section 73 read with Rule 142 of the GST Rules. 2.4. The sole discrepancy pointed out by the first respondent in Exts.P1 to P1(b) is that the petitioner had availed excess Input Tax Credit ( ITC , in short) in GSTR-3B when compared to GSTR-2A, for an amount of Rs.1,12,862/-, in contravention of the provisions of Section 16 (2) (c) of the CGST Act. 2.5. The petitioner had not claimed or availed excess ITC as alleged by the respondents. The petitioner is entitled to eligible credits under the IGST Act. But, due to inadvertence while filing form GSTR 3B, the above error occurred. 2.6. It is fairly well-settled, in cases of the above nature, the assessees have no liability to remit the demanded amount or reverse the IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d have rectified the alleged errors under Section 39 (9) of the CGST Act, which was also not done on time. Exts.P1 to P1(b) proceedings dated 28.05.2022 are appealable under Section 107 of the CGST Act, but the remedy is now time-barred. It is after a year that the petitioner has come up with the present challenge. The writ petition is meritless and may be dismissed. 6. Exts.P1 to P1 (b) orders were passed by the first respondent on 28.05.2022. The orders are appealable under Section 107 of the CGST Act. 7. The petitioner s grievance is that, as the time period prescribed under Section 107 (4) of the CSGT Act to challenge the impugned orders by way of a statutory appeal has lapsed, the petitioner is left remediless. Therefore, the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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