2024 (12) TMI 569

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..... :- 9-10-2024
WP (C) NO. 35062 OF 2024 - -
GST
THE HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER : BY ADVS. K.KRISHNA ACHYUTH MENON NIRMAL KRISHNAN FOR THE RESPONDENT : SMT. THUSHARA JAMES (SRGP), SRI. V GIRISH KUMAR (SC) JUDGMENT Petitioner has approached this Court, challenging Ext.P2 order issued under the provisions of Section 74 of the CGST/SGST Acts. 2. Learned couns .....

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..... ion Bench of this Court in W.A. No.429 of 2024 that the Department ought to have proceeded against the suppliers, if the suppliers had not paid the tax collected from the petitioner instead of denying input tax credit to the petitioner. 3. Heard the learned Senior Government Pleader appearing for the 4th respondent and the learned Standing Counsel appearing for respondent Nos.1 to 3 also. 4. Hav .....

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..... to file this writ petition under Article 226 of the Constitution of India. In the nature of the disputes raised, it is not possible for this Court to examine the question as to whether certain credit due to the petitioner has been denied or to examine the same and reach a conclusion as to whether the tax paid by the petitioner on supplies effected to the petitioner in terms of the invoices mention .....

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