Writ petition filed before the passing of the final order is premature and not maintainable

Last updated: 17 February 2023

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

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)

Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok

Bimal Jain

Published in GST
Views : 208

Share Report Abuse

Comments

Writ petition filed before the passing of the final order is premature and not maintainable

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :