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of <h1>Court Emphasizes Administrative Process in ITC Dispute Dismissal; Highlights Steps Before Judicial Intervention.</h1> <h3>M/s. Rathickal Kootaima Trading Limited Versus The Superintendent Central Tax And Central Excise, Attingal, Superintendent, Audit Circle-II, Kadappakkada, Union Of India, Central Board Of Indirect Taxes & Customs New Delhi.</h3> The HC dismissed the writ petition filed by the petitioner, a proprietorship firm, against a show cause notice concerning irregular Input Tax Credit (ITC) ... Irregular availment of ITC on inward supplies received from registered persons during the period 2018-19 and 2019-20 - whether the petitioner was required to pay late fee for delayed filing of annual returns? - HELD THAT:- Since the petitioner has already filed reply to the show cause notice, this Court would not like to entertain the present writ petition filed against the show cause notice. It is for the competent authority to decide the issue. Once the issue has been decided, the petitioner will have remedy as provided under the statute. The show cause notice issued is neither without jurisdiction nor against law. This Court would not like to entertain the present writ petition, which is hereby dismissed. The petitioner, a proprietorship firm engaged in trading of edible grains and oils, challenged a show cause notice for irregular ITC availed and late fee not paid. The High Court dismissed the writ petition, stating the competent authority should decide the issue first.
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