2023 (7) TMI 875

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....IAS For The Petitioner: By Advs. Aji V. Dev S. Sajeevan Alan Priyadarshi Dev For The Respondents: Smt Thushara James, Sr. Government Pleader JUDGMENT C.S.DIAS, J. The writ petition is filed to quash Exts.P1 proceedings, P1 (a) order and P1 (b) summary order passed by the 1st respondent. 2. The brief, relevant facts for the determination of the writ petition are:- 2.1. The peti....

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....ailed excess Input Tax Credit ('ITC', in short) in GSTR-3B when compared to GSTR-2A, for an amount of Rs.1,12,862/-, in contravention of the provisions of Section 16 (2) (c) of the CGST Act. 2.5. The petitioner had not claimed or availed excess ITC as alleged by the respondents. The petitioner is entitled to eligible credits under the IGST Act. But, due to inadvertence while filing form GSTR 3B....

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....e petitioner has already remitted the disputed tax. The first respondent has passed Exts.P1 to P1(b) without conducting any proper scrutiny; therefore, Exts.P1 to P1(b) are liable to be quashed. Hence, the writ petition. 3. Heard; Sri.Aji V.Dev, the learned Counsel appearing for the petitioner and Smt.Thushara James, the learned Government Pleader, appearing for the respondents. 4. Sri.Aji V....

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....ition is meritless and may be dismissed. 6. Exts.P1 to P1 (b) orders were passed by the first respondent on 28.05.2022. The orders are appealable under Section 107 of the CGST Act. 7. The petitioner's grievance is that, as the time period prescribed under Section 107 (4) of the CSGT Act to challenge the impugned orders by way of a statutory appeal has lapsed, the petitioner is left remediles....