2022 (5) TMI 451

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.... 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 of natural justice and ultimately provid....

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....itioner. 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 an appeal under Section 107 of the GST Act. 5.....