TMI Blog2024 (12) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 74 of the CGST/SGST Acts - certain amounts of input tax credit, which was availed by the petitioner in respect of supplies where the tax has already been discharged by the respective suppliers, has not been considered by the 1st respondent while passing Ext.P3 order - violation of principles of natural justice - HELD THAT:- The petitioner has not made out any case for interference with Ext.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner submits that certain amounts of input tax credit, which was availed by the petitioner in respect of supplies where the tax has already been discharged by the respective suppliers, has not been considered by the 1st respondent while passing Ext.P3 order. It is pointed out that though these details were submitted before the 1st respondent, the 1st respondent, while finalizing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submissions made in the writ petition, I am of the view that the petitioner has not made out any case for interference with Ext.P3 order in exercise of writ jurisdiction under Article 226 of the Constitution of India. If the petitioner has a case that there has been some mistake in Ext.P3 order and as a result of which certain eligible input tax credit with reference to the invoices mentioned i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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