2024 (10) TMI 1426

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..... GST - Dismissal of petition, relegating the appellant to the statutory appellate remedy - availment of excess input tax credit and utilizing the same for output tax - HELD THAT:- The 1st respondent passed Ext.P9 assessment order under Section 73(9) of the CGST/SGST Act. The appellant filed Ext.P10 application for rectification of the said order on the ground that there are apparent errors in the .....

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..... SHAMSUDHEEN JUDGMENT Dr. Kauser Edappagath, J. The appellant, a private limited company, engaged in the trading of motor cars and its spare parts, filed the writ petition challenging Ext.P9 assessment order and Ext.P13 rectification order passed under the provisions of CGST/SGST Act, 2017. The learned Single Judge dismissed the writ petition, relegating the appellant to the statutory appellate rem .....

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..... . The 1st respondent dismissed Ext.P10 application as per Ext.P13 order. The challenge on Exts.P9 and P13 is on merits. The impugned orders were passed after giving sufficient opportunity to the appellant for a hearing. It is settled that disputed questions of fact cannot be adjudicated by this court in the exercise of jurisdiction under Article 226 of the Constitution of India. The learned Single .....

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