2024 (9) TMI 1345

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....the allegation that the petitioner had wrongly availed input tax credit (IGST) for a sum of Rs. 21,03,944.02 while filing return in Form GSTR-3B, for the year 2017-18 on 25.08.2017. 2. Adv. Nanda Surendran, the learned counsel appearing for the petitioner would submit that Ext. P5 is the Form GSTR-3B filed in the month of July of the year 2017-18. It is submitted that since the Form was filed at a time immediately after the introduction of GST and owing to a mistake committed in the office of the petitioner, an amount of Rs. 21,03,944.02 was wrongly entered under the column for 'Eligible ITC', claiming that such an amount was available as ITC on account of integrated tax paid by the petitioner for the relevant period. It is submitted that,....

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....o, the petitioner cannot now challenge Ext. P4 by filing a writ petition under Article 226 of the Constitution of India and if the petitioner is in any manner aggrieved by Ext. P4, it is for the petitioner to challenge the same by filing a statutory appeal. 4. Having heard the learned counsel appearing for the petitioner and the learned Government Pleader, I am of the view that the learned Government Pleader is right in contending that the petitioner failed to make use of the opportunity given to him to respond to the notices issued prior to the issuance of Ext. P4 order. However, the fact remains that the input tax credit claimed in Ext. P5 was so claimed at a time immediately after the introduction of GST and when the procedures were not....