Savitri Industries Vs Chief Commissioner of CT & GST (Orissa High Court)
Orissa High Court held that challenge against reversal of Input Tax Credit [ITC] under GST not entertained due to availability of alternative remedy to appeal before appellate authority under section 107 of GST Act. Accordingly, writ dismissed.
Facts- The petitioner reveals that upon scrutiny of self-assessment returns furnished u/s. 39 of the GST Act, the petitioner was requested by a notice in GST ASMT-10, dated 08.09.2022 to reverse Input Tax Credit of Rs.4,82,531/- availed for the periods August, September, October and November of 2019 under Integrated Goods and Service Tax Act, 2017 with respect to transactions effect with M/s. KVR Industries Limited, Sarasanapalli. Consequent thereto finding there was a discrepancy in Form GSTR-3B vis-à-vis claim of ITC, a proceeding u/s. 73 of the GST Act was undertaken, but said proceeding was dropped on the ground that a proceeding u/s. 74 of the GST Act had already been initiated.
Proceeding u/s. 74 of the said Act, on participation by the petitioner and production of books of accounts and documents, culminated in demand, which is reflected in the order in DRC-07, dated 25.02.2025. The present writ petition is directed against said order framed u/s. 74 of the GST Act.
