2024 (1) TMI 921

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....The present writ petition has been filed by the petitioner, who is a dealer under the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017 ('CGST/SGST Act', for short). The petitioner is engaged in trading of tyres and tubes falling under the Tariff Heading 4011. The petitioner was issued a show cause notice under Section 73(1) of the CGST/SGST Act in Ext. P1 stating t....

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....tioner had appropriately transitioned the credit amounting of Rs. 2,61,335/- in GST as per the provisions of Section 140(3) of the CGST Act. Hence, the petitioner requested to drop the said show cause notice. 2. The assessing authority, however, did not agree with Ext. P2 reply to the show cause notice and vide the assessment order dated 20.10.2023 in Ext.P5 held that the petitioner had registrat....

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....ovisions of the CGST/SGST Act. Therefore, the petitioner ought to have filed appeal, instead of approaching this Court. 5. Considering the availability of alternate remedy of statutory appeal, this Court is not inclined to examine the assessment order. Therefore, the present writ petition is disposed of with liberty to the petitioner to file appeal under Section 107 of the CGST/SGST Act before th....