Writ demanding difference of ITC in GSTR-3B & GSTR-2A dismissed due to alternate remedy

Nikitha Traders Vs Superintendent of CGST and Centra Excise (Madras High Court) Madras High Court held that writ against order confirming demand towards difference between Input Tax Credit (ITC) availed in GSTR -3B and ITC available as per GSTR – 2A dismissed due to availability of efficacious remedy. Facts- M/s Nikitha Traders, a proprietary concern is the appellant herein. Being aggrieved by the order of the respondent herein, the writ petition is filed seeking a writ of certiorari and the same got dismissed. Hence, the intra court appeal. Notably, vide the assessment order, demand of Rs.1...