Writ Petition Dismissed on ITC Denial and Penalty Under Sections 122(1), 122(3) CGST Act; Appeal Directed Under Section 107
Case-Laws
GST
The HC dismissed the writ petition challenging the denial of ITC and the consequent recovery with interest and penalty, noting the petitioner firm was non-existent and non-operational at the registered premises. The court held that factual disputes regarding the petitioner's role, justification of penalty imposition, and proportionality of penalty under Sections 122(1) and 122(3) of the CGST Act fall outside its writ jurisdiction. The petitioner was directed to pursue the alternative remedy by filing an appeal before the designated appellate authority under Section 107 of the CGST Act, 2017, by the stipulated deadline, accompanied by the requisite pre-deposit. The petition was accordingly disposed of for lack of maintainability.
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