Writ Petition can’t be Entertained Since Appellate Remedy is Available & Question of Facts are Involved: HC

Case Details: TVL. Veera Agencies v. Assistant Commissioner (ST) - [2023] 151 taxmann.com 467 (Madras)

Judiciary and Counsel Details

• • Ms P.T. Asha, J.
  • Raja. Karthikeyan for the Petitioner.
  • T. Amjadkhan for the Respondent.

Facts of the Case

In the instant case, the assessee filed writ petition to quash the assessment orders which were passed by the department. The department had denied input tax credit (ITC) on ground of non-receipt of goods indicating absence of sale transaction.

The petitioner contended that the personal hearing was not granted by adjudicating authority. It was also claimed that only reason for rejecting ITC was that seller’s premises was found to be closed and GST registration was cancelled.

High Court Held

The Honorable High Court noted that the notices and reminders for personal hearing were issued but the petitioner had neither filed manual reply nor online reply. The department had denied ITC by concluding use of the fake invoices for availing ITC since the address of supplier was not a shop and no business was carried out since the premises had been vacated a year ago.

The Court further noted that the arguments advanced by the petitioner such as taxes were paid, copy of inspection report not submitted etc. were factual and could not be considered while exercising writ jurisdiction. Therefore, the Court held that writ petition was liable to be dismissed since effective appellate remedy would be available with direction to file appeal before Appellate Authority.