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TMI Blog2024 (12) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... - - GST - Maintainability of petition - availability of alternative remedy - Challenge to order issued u/s 73 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 - HELD THAT:- The petitioner is entitled to succeed. A perusal of Ext.P7 show cause notice will indicate that the only issue on which the show cause notice was issued was a mismatch between GSTR-1 and GSTR-3B f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l deficiencies. The writ petition is allowed. - THE HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER: KARTHIK S. NAIR R.RAGHAVAN FOR THE RESPONDENTS: VIVEK A.V. (SC) (CBIC) THUSHARA JAMES (SR.GP) JUDGMENT This writ petition has been filed challenging Ext.P1 order issued under Section 73 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered while passing Ext.P1 order. 3. The learned Senior Government Pleader vehemently opposes the grant of any relief to the petitioner. It is submitted that if the petitioner is in any manner aggrieved by Ext.P1 order, it is for the petitioner to avail statutory remedies instead of filing a writ petition under Article 226 of the Constitution of India. It is submitted that no jurisdictional g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been duly considered by the authority. After extracting the details of the notice issued to the petitioner, the officer proceeds to extract the provisions of Section 16 of the CGST/SGST Acts and holds that as per Section 16(2)(a) of the CGST/SGST Acts, the petitioner shall be entitled to input tax credit only if he is in possession of a tax invoice or debit note issued by the supplier register ..... X X X X Extracts X X X X X X X X Extracts X X X X
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