Assessee is not entitled to avail the remedy under writ petition when detailed order is passed by the Revenue Department

Last updated: 19 January 2024

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Quick Summary

The Madras High Court has dismissed a writ petition filed by Peter Tyres against an order rejecting their Input Tax Credit (ITC) claim. The court decided not to exercise its discretionary power to hear the case because a clear statutory remedy was available to the petitioner. The original order detailed the reasons for rejecting the ITC, including the failure to file returns within the prescribed period, and considered the petitioner's response and personal hearing.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of Peter Tyres v. Assistant Commissioner of CGST & Excise [Writ Petition No. 73 of 2024 dated January 5, 2024] dismissed the writ petition as the Hon'ble High Cout is not inclined to exercise discretionary jurisdiction and entertain the writ petition as due to availability of statutory remedy with the Petitioner.

Citation :
Writ Petition No. 73 of 2024 dated January 5, 2024

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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