Madras High Court refuses to entertain the writ as dispute related to denial of ITC couldn’t be conveniently addressed in writ proceedings.

03-Feb-2023: SCN issued wrt the purchase of goods from M/s.Siba Auto Private Limited.

06-Mar-2023: Reply by the Petitioner asserted that the supply was genuine and submitted documents such as purchase invoices, bank statements, lorry receipts and E-way bills.

12-Sep-2023: Order issued rejecting the ITC claim on the grounds that gate passes were not submitted and that the supplier could not be traced at the registered place of business in Tamil Nadu.

The petitioner approached High Court and submits that the supplier is still active and functioning at the address. This can be verified from the GST common web portal.

But the High Court rejected the writ, stating that such disputes cannot be conveniently addressed in proceedings under Article 226 of the Constitution of India.

Title: Malar International vs The Deputy State Tax Officer-I, Cuddalore, Tamil Nadu
Court: Madras High Court
Citation: Writ Petition No. 198 of 2024 and W.M.P.Nos. 233 & 234 of 2024
Dated: 05-Jan-2024