https://www.taxtmi.com/caselaws?id=446166 Judicial review of a GST show cause notice (SCN) challenging denial of ITC for non-filing of Form GST ITC-02 under s.18 CGST Act r.41 CGST Rules was declined. The HC held that whether electronic filing was impossible due to portal non-availability/technical error, whether manual filing was permissible, or whether the taxpayer should have awaited portal availability are disputed factual matters to be raised in objections to the SCN with supporting evidence, and decided by the competent authority under the APGST Act as a complete code; absent a plea of lack of jurisdiction or a patently non est notice, writ interference is impermissible. The writ petition was dismissed, directing the taxpayer to respond to the SCN and seek hearing. en-us Thu, 09 Nov 2023 00:00:00 +0530 Mon, 22 Dec 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446166 Judicial review of a GST show cause notice (SCN) challenging denial of ITC for non-filing of Form GST ITC-02 under s.18 CGST Act r.41 CGST Rules was declined. The HC held that whether electronic filing was impossible due to portal non-availability/technical error, whether manual filing was permissible, or whether the taxpayer should have awaited portal availability are disputed factual matters to be raised in objections to the SCN with supporting evidence, and decided by the competent authority under the APGST Act as a complete code; absent a plea of lack of jurisdiction or a patently non est notice, writ interference is impermissible. The writ petition was dismissed, directing the taxpayer to respond to the SCN and seek hearing. Case-Laws GST Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446166