court before statutory appeal
Case Title | Golden Steel vs State of Officer. |
Court | Madras High Court |
Honorable Judges | Justice R.Suresh Kumar |
Citation | 2022 (4) GSTPanacea 310 HC Madras W.P.No 7466 of 2022 and W.M.P Nos 7651 of 2022 |
Judgement Date | 01-April-2022 |
Council for Petitioner | V.Veeraraghavan |
Council for Respondent | V.Prasanth Kiran |
Section | Section 107 of the GST Act |
In Favour of | Petition to approach statutory appeal remedy |
The Madras High Court bench of Justice R.Suresh Kumar has held that no writ petition can be entertained as there is a statutory appeal remedy which is efficacious one also. Without exhausting the same since the petitioner has straight away approached this Court by filing this writ petition.Court not inclined to entertain this writ petition.
FACTS OF THE CASE
The prayer sought for herein is for a Writ of Certiorarified Mandamus calling for the records from the office of the Respondent and quashing the impugned order dated 07.07.2021/2018-19 and 08.07.2021/2019-2020 passed by the respondent and directing the respondents to strictly comply with the provisions of GST Act and the principles of natural justice and ultimately providing any other relief considered expedient and just under the facts of the case This writ petition is filed challenging the impugned orders dated 07.07.2021 and 08.07.2021 passed by the respondent Assessing Authority, where the input tax credit claimed by the petitioner was rejected. learned counsel for the petitioner, who wanted to hear the matter on merits, where he pointed out that, the alleged reason stated for reversing the input tax credit is that the petitioner’s claim for input tax credit for the purchase from the sellers who are no more sellers or not registered with the authorities concerned.
court before statutory appeal
COURT HELD
Considering the facts as recorded, held that no writ petition can be entertained as there is a statutory appeal remedy which is efficacious one also. Without exhausting the same since the petitioner has straight away approached this Court by filing this writ petition. Court not inclined to entertain this writ petition.
court before statutory appeal
ANALYSIS OF THE JUDGEMENT
Here in the case in hand, no violation of principles of natural justice is noticed, as the respondent Revenue had issued notice in DRC01A to the registered place of business of the petitioner and in fact, on receipt of the notice, the petitioner has given a reply and produced the documents on 30.12.2021. Therefore, after having considered the submissions made by the petitioner since these orders have been passed, this case cannot be construed as if that the impugned orders have been passed in violation of the principles of natural justice or it is infirm due to want of jurisdiction or violation of the statutory provision.
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