2022 (5) TMI 451

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.... ORDER 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 with GSTIN 33AYRPM9435G1ZZ/2018-19 and 08.07.2021 with GSTIN 33AYRPM9435G1ZZ/2019-2020 passed by the respondent and directing the respondents to strictly comply with the provisions of GST Act and the principles....

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.... according to the learned counsel for the petitioner. 4. This aspect, whether the claim made by the petitioner that the input tax credit is a correct one or it is a wrong claim as decided by the Revenue, ie., the Assessing Officer, is necessarily a matter on merits and factual matrix, which has to be gone into only by the appellate authority before whom the petitioner dealer can very well file ....