2024 (10) TMI 1524

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..... input tax credit under GSTR 3B returns in respect of certain months for the period 2018-19 has been confirmed already - HELD THAT:- The petitioner has equally efficacious remedy of statutory appeal under Section 107 of the CGST/SGST Act, 2017 against the impugned order. The present writ petition is disposed of with liberty to the petitioner to file appeal against the impugned order under Section 1 .....

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..... GST/SGST Act, 2017 against the impugned order. 3. In view thereof, the present writ petition is disposed of with liberty to the petitioner to file appeal against the impugned order under Section 107 of the CGST/SGST Act, 2017, if he is so advised. But, this Court does not find any ground to entertain this writ petition in view of the availability of the statutory remedy of appeal under Section 107 .....

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