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

Geethanjali Vs Assistant Commissioner of CGST & CE (Madras High Court) 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 deci...