Writ petition filed before the passing of the final order is premature and not maintainable
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the matter of Geethanjali v. the Assistant Commissioner of CGST & CE [W.P. No.35024 of 2022 and W.M.P. Nos. 34458 and 34461 of 2022 dated February 7, 2023] has held that the petition filed by the assessee challenging the Show Cause Notice ("SCN") for reversal of Input Tax Credit ("ITC") even before the final order has been passed, is considered to be premature and cannot be entertained. Directed the Revenue Department to consider the reply submitted by the assessee and decide on merits and in accordance with law.
Citation :
W.P. No.35024 of 2022 and W.M.P. Nos. 34458 and 34461 of 2022 dated February 7, 2023
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Bimal Jain
Published in GST
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