https://www.taxtmi.com/caselaws?id=421733 The HC dismissed a writ petition challenging reversal of Input Tax Credit (ITC) worth Rs.39,93,286 under Section 16(4) of CGST Act. The petitioner, a wholesale beedi manufacturer, filed GSTR 3B returns for 2017-18 and 2018-19 after due dates with late fees, but tax authorities reversed the ITC. The court ruled the petition was not maintainable under Article 226 as an alternative remedy existed through the appellate authority. Since a show-cause notice was already issued alleging willful delay in filing returns, the court directed the petitioner to respond through appropriate channels rather than seeking judicial intervention. en-us Wed, 20 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421733 The HC dismissed a writ petition challenging reversal of Input Tax Credit (ITC) worth Rs.39,93,286 under Section 16(4) of CGST Act. The petitioner, a wholesale beedi manufacturer, filed GSTR 3B returns for 2017-18 and 2018-19 after due dates with late fees, but tax authorities reversed the ITC. The court ruled the petition was not maintainable under Article 226 as an alternative remedy existed through the appellate authority. Since a show-cause notice was already issued alleging willful delay in filing returns, the court directed the petitioner to respond through appropriate channels rather than seeking judicial intervention. Case-Laws GST Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421733