Writ challenging reverse of ITC under GST not entertained due to availability of alternative remedy

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, Octobe...