Writ Petition Not Maintainable if based on mere Apprehension or Proposed Action

Meta Tiles Pvt. Ltd. and Anr. Vs Union of India and Ors. (Bombay High Court) The Bombay High Court has ruled that a writ petition cannot be maintained solely on the basis of apprehension or proposed action. In a specific case involving the reversal of Input Tax Credit (ITC), the court found the petitioner’s claims to be untenable and emphasized the importance of following the procedure outlined in the Central Goods and Services Tax Act. The court examined the facts and circumstances of the case, including the petitioner’s avoidance of a GST audit and failure to respond to the Depar...