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TMI Blog2024 (1) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... ition - availability of alternative remedy - Rejection of Input Tax Credit - HELD THAT:- The impugned order contains a detailed narration of the facts. The legal provisions relating to input tax credit are also reproduced therein. Thereafter, the respondent has set out in paragraph 4 of the impugned order that input tax credit was refused because of the failure of the petitioner to file the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He submits that he is entitled to input tax credit for the period running from 01.07.2017 to 30.09.2022. He further submits that he was unable to claim input tax credit in view of defects in the form of return provided under the statute. The present writ petition was filed in the above facts and circumstances. 2. Mr. Ramesh Kutty, learned Senior Standing Counsel, accepts notice on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner. 4. In the facts and circumstances outlined above, I am not inclined to exercise discretionary jurisdiction and entertain this writ petition in light of the statutory remedy available to the petitioner. 5. Therefore, W.P.No.73 of 2024 is dismissed by leaving it open to the petitioner to avail of the statutory remedy. There will be no order as to costs. Consequently, connected Miscellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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