2025 (9) TMI 462

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....5 passed by the Assistant Commissioner of State Tax. 02. The petitioner is a proprietorship concern engaged in the business of trading of iron and steel products. The petitioner duly registered with the Goods & Service Tax Department. 03. The petitioner said to have wrongly availed the Input Tax Credit (ITC) for the period; Financial Year - 2019 - 20, 2021 - 22 and 2022 - 23 because the supplier firm registration were cancelled retrospectively by the Department, therefore, the view of the Department is that the petitioner was ineligible to avail the ITC. 04. A show-cause notice under Section 74 of the State Goods & Service Tax Act, 2017 (in short 'the SGST Act') was issued to the petitioner on 15.04.2025. The petitioner par....

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....iously erred in entertaining the writ petition under Article 226 of the Constitution of India against the assessment order and ought to have relegated the writ petitioner to avail the statutory remedy of appeal. Paragraphs 14 to 17 of the aforesaid judgment are reproduced below:- ''14. Applying the law laid down by this Court in the aforesaid decision, the High Court has seriously erred in entertaining the writ petition under Article 226 of the Constitution of India against the assessment order, bypassing the statutory remedies. 15. Now so far as the reliance placed upon the decisions of this Court by the learned Senior Advocate appearing on behalf of the respondent, referred to hereinabove, are concerned, the ques....