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

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

Peter Tyres Vs Assistant Commissioner of CGST & Excise (Madras High Court)

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.

Facts:

Peter Tyres (“the Petitioner”) has filed writ petition against the Order-in-Original dated November 29, 2023 (“the Impugned Order”), passed by the Revenue Department (“the Respondent”) wherein the Petitioner claim for Input Tax Credit (“ITC”) was rejected. The Petitioner further stated that, he was unable to claim ITC due to defects in the form of return provided under the statute.

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