A registered GST assessee challenged an order-in-original rejecting its input tax credit claim for 01.07.2017 to 30.09.2022, citing defects in the return form. The court declined to exercise discretionary writ jurisdiction since a statutory remedy was available and dismissed the petition, leaving the petitioner free to pursue it.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.No.73 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.01.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
Writ Petition No.73 of 2024 and W.M.P.Nos.65 to 67 of 2024
Peter Tyres Represented by its Proprietor V.Peter, 24-A, 2nd street, Ayyiyarmadam, Virdhachalam, Cuddalore District-606 001. ... Petitioner
-vs-
The Assistant Commissioner of CGST & Excise, Cuddalore, O/o. Deputy/Assistant Commissioner of GST and Central Excise, BSNL CTO Building, CSC Ground and first floor, Nellikuppam Main Road, Cuddalore-607 001. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, pleased to issue a Writ of Certiorari calling for the records on the file
1/5
W.P.No.73 of 2024
of the respondent in its impugned proceedings made in order-in-original
No.22/2023-GST-AC-CUD dated 29.11.2023 and quashing the same.
For Petitioner : Mr.S.Kannan
For Respondent : Mr.Ramesh Kutty Senior Standing Counsel
ORDER
The petitioner assails an order-in-original No.22/2023-GST-AC-CUD
dated 29.11.2023 by which the petitioner's claim for input tax credit was rejected. The petitioner asserts that he is a registered person under the GST regime. He submits that he is entitled to input tax credit for the period running from 01.07.2017 to 30.09.2022. He further submits that he was unable to claim input tax credit in view of defects in the form of return provided under the statute. The present writ petition was filed in the above facts and circumstances.
2/5
W.P.No.73 of 2024
in respect of the impugned order. He also points out that the impugned order was pronounced after providing sufficient opportunity to the petitioner and that the same is reflected in the order.
3/5
W.P.No.73 of 2024
05.01.2024
Index : Yes / No Internet : Yes / No Neutral Citation: Yes / No kj To The Assistant Commissioner of CGST & Excise, Cuddalore, O/o. Deputy/Assistant Commissioner of GST and Central Excise, BSNL CTO Building, CSC Ground and first floor, Nellikuppam Main Road, Cuddalore-607 001.
4/5
W.P.No.73 of 2024
SENTHILKUMAR RAMAMOORTHY,J
kj
Writ Petition No.73 of 2024 and W.M.P.Nos.65 to 67 of 2024
05.01.2024
5/5
1 issue framed by the court
Whether the writ court should entertain a challenge to rejection of input tax credit when a statutory appellate remedy is available.
Peter Tyres Represented by its Proprietor V.Peter
The Assistant Commissioner of CGST & Excise, Cuddalore
Senthilkumar Ramamoorthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
