https://www.taxtmi.com/caselaws?id=762469 The HC dismissed a writ petition challenging tax demand notices regarding ITC on coal purchases and refund claims. The court held that petitioner had adequate statutory remedy through appeal under Section 107 of CGST/AGST Act, 2017, making the writ petition non-maintainable. The petitioner failed to respond to show cause notices despite receiving them and requesting time extensions, thus cannot claim denial of natural justice. The court noted that writ jurisdiction is not appropriate for revenue matters with available statutory remedies and does not substitute appellate proceedings. The petition was disposed of with directions to pursue statutory appeal, considering the petitioner's frozen bank accounts since prior to the demand notices. en-us Tue, 12 Nov 2024 00:00:00 +0530 Fri, 11 Jul 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762469 The HC dismissed a writ petition challenging tax demand notices regarding ITC on coal purchases and refund claims. The court held that petitioner had adequate statutory remedy through appeal under Section 107 of CGST/AGST Act, 2017, making the writ petition non-maintainable. The petitioner failed to respond to show cause notices despite receiving them and requesting time extensions, thus cannot claim denial of natural justice. The court noted that writ jurisdiction is not appropriate for revenue matters with available statutory remedies and does not substitute appellate proceedings. The petition was disposed of with directions to pursue statutory appeal, considering the petitioner's frozen bank accounts since prior to the demand notices. Case-Laws GST Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762469