9911796707
TMI Blog2025 (2) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner has a private grievance against the third respondent. Even if it were the case of the third respondent having violated the provisions of the Central Goods and Services Tax Act, 2017, the only remedy that was available for the petitioner to pursue was to make a complaint before the competent authority. None of the facts which are alleged would have possibly constituted sufficient ground to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST & Central Excise, Delhi Zone and Respondent No. 2 i.e., Principal Commissioner (State Tax - GST), Government of NCT of Delhi, Department of Trade & Taxes for taking actions against Respondent No. 3 i.e. Mr. Chirag Gupta for illegally claiming the Input Tax Credit of over Rs. 40,22,532/- (Rupees Forty Lacs, Twenty-Two Thousand, Five Hundred and Thirty-Two only) without making any payment to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner." 2. As is ex facie evident from the record, the petitioner has a private grievance against the third respondent. Even if it were the case of the third respondent having violated the provisions of the Central Goods and Services Tax Act, 2017 ['Act'], the only remedy that was available for the petitioner to pursue was to make a complaint before the competent authority. 3. None of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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