9911796707
TMI Blog2024 (10) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN - availment of Input Tax Credit against purchase made from non-existent tax payer - HELD THAT:- Having heard the learned counsel for the parties and without expressing any opinion on the merits of the case, since the order is an appealable one, this Court is not inclined to entertain this writ application and grant liberty to the petitioner to pursue the remedy in accordance with law before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , wherein demand of Rs. 8,23,066.20/- including the interest and penalty has been imposed for the Tax period from July, 2017 to March, 2018 and for setting aside the Adjudication order dated 28.09.2020 being Reference No. 255 (Annexure-8) as well as GST DRC-07 that is summary of the order dated 28.09.2020, both passed by the Assistant Commissioner of State Tax, Bokaro i.e. respondent no. 4 where i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding liability of Rs. 8,23,066/- based on summary order in form GST DRC-07 dated 28.09.2020 and further for directing the respondent authorities to re- credit the electronic credit ledge of the petitioner, illegally and arbitrarily debited by the amount of alleged tax demand of Rs. 5,43,636.90 along with statutory interest as per the provisions of the JGST Act, 2017 read with JGST Rules, 2017. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Having heard the learned counsel for the parties and without expressing any opinion on the merits of the case, since the order is an appealable one, this Court is not inclined to entertain this writ application and grant liberty to the petitioner to pursue the remedy in accordance with law before the appropriate Forum. 6. With the aforesaid liberty, this writ application stands disposed of. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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