2024 (12) TMI 1491

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... HE PETITIONER: K.KRISHNA ACHYUTH MENON NIRMAL KRISHNAN FOR THE RESPONDENT: SMT. JASMIN M M(GP), SRI. V GIRISH KUMAR (SC) JUDGMENT Petitioner has approached this Court, challenging Ext.P3 order issued under the provisions of Section 74 of the CGST/SGST Acts. 2. Learned counsel appearing for the petitioner submits that certain amounts of input tax credit, which was availed by the petitioner i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. Having considered the submissions made in the writ petition, I am of the view that the petitioner has not made out any case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t 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 mentioned in the reply submitted by him have actually been discharged by the suppliers. The writ petition fails and it is accor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X