2024 (2) TMI 60

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..... rit Petition No. 32090 of 2023 - - - GST - Maintainability of petition - availability of alternative remedy of appeal - Wrongly availing input tax credit - HELD THAT:- It is not in dispute that the efficacious alternative statutory remedy is available to the petitioner. Therefore, it is not found proper to entertain the petition. However, the petitioner would be at liberty to avail the alternativ .....

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..... of the Constitution of India has been filed assailing the order dated 31.08.2023 passed in Original No. 08/AC/GST/RTLM/23-24 by the Office of the Deputy/Assistant Commissioner, CGST, Ratlam, respondent No.3, whereby it has been held that the petitioner has wrongly taken input tax credit amounting to Rs. 22,14,230/- for the period 2018-2019, thereby contravening the provisions of Section 16 of the .....

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..... Ltd. vs. State of Uttar. Pradesh and others, reported in (2016) 13 SCC 305 it is held that when statutory appeal is provided then the said remedy has to be availed. 4. In view of the aforesaid, this Court finds force in the submissions of the learned counsel for the Revenue. 5. It is not in dispute that the efficacious alternative statutory remedy is available to the petitioner. Therefore, we do n .....

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