2024 (2) TMI 652

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....; Sri. M. P. Shameem Ahamed, Sri. Akhil Philip Manithottiyil, Smt. Daniya Rasheed Palliyalil, Sri. Naeem M. M. For the Respondents: By Adv. Sri. Thomas Mathew Nellimoottil, Smt. Jasmine M. M. - GP JUDGMENT DINESH KUMAR SINGH, J. 1. Heard Mr. Shameem Ahamed for the petitioner, Ms. Jasmine M. M., learned Government Pleader for the 1st respondent and Mr. Thomas Mathew Nellimoottil, learne....

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....vailed CGST amount of Rs. 62,38,303 as transitional credit supra. The Bill No. 15538 was not found and it was noticed the incorrect amount was claimed against other bills. Some bills were not clearly visible. Prima facie, it was observed that the petitioner had violated Section 140 read with Rule 117 of the CGST Act and Rules made thereunder in respect of his claim for transitional credit. The ....

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....or filing appeal under the provisions of Section 107 of the CGST/KSGST Act, 2017 against the impugned order in Exhibit P-7, the petitioner has approached this Court invoking writ jurisdiction under Article 226 of the Constitution of India against the said order as the appeal could be futile exercise inasmuch as the claim of the petitioner is in respect of the excise duty component allegedly paid b....