Writ was rejected against sec.16(4) wrongful ITC availment issue as proper remedy was filing an Appeal

Tvl.Suyambulingam Stores Vs Deputy State Tax Officer-1 (FAC) (Madras High Court) Conclusion: Writ petition filed by assessee  challenging a GST ( Goods and Services Tax ) order on alleged wrongful availment of Input Tax Credit ( ITC ) was rejected holding that the dispute did not fall under Section 16(4) and that the proper remedy lay in filing an appeal. Held: Assessee had filed writ petition seeking to quash an order passed by the Deputy State Tax Officer. The proceedings involved four issues, excess ITC claimed in GSTR-3B compared to supplier declarations, ITC to be reversed on non-busines...