M/S Nikitha Traders vs. The Superintendent Of CGST And Central Excise
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Before: and
This writ petition is filed challenging the order passed by the respondent, dated 28.01.2025 and the consequential order dated 29.01.2025. 2. The learned counsel for the petitioner submits that the replies filed by the petitioner were completely ignored by the respondent while passing the impugned order. The petitioner is entitled to claim Input Tax Credit (ITC) on the grounds that they are in possession of the tax invoices. The learned counsel appearing for the petitioner further submits that the impugned orders have been passed without providing sufficient opportunity to the petitioner, which according to the petitioner, is in violation to the principles of natural justice. Therefore, the orders impugned in this writ petition, are liable to be set aside.
Mr.R.Nandakumar, learned Senior Standing Counsel appearing for the respondent submits that the petitioner is having an appeal remedy before the Joint ____________ https://www.mhc.tn.gov.in/judis Commissioner of GST and Central Excise (Appeals), Coimbatore at Madurai, under Section 107 of the CGST Act, 2017. However, without invoking the appeal remedy, the petitioner has straightaway approached this Court.
Recording the submission made by the learned Senior Standing Counsel that the petitioner is having an appeal remedy before the Joint Commissioner of GST and Central Excise (Appeals), Coimbatore at Madurai, under Section 107 of the CGST Act, 2017, this writ petition is disposed of, with liberty to the petitioner to approach the appellate authority and raise all the grounds raised in this writ petition in the appeal. In the event, if any appeal is filed within a period of two weeks from the date of receipt of a copy of this order, the same shall be entertained by the appellate authority and dispose of the same in accordance with law, within a period of three months thereafter. In the interregnum, the respondent shall maintain status quo prevailing as on date. There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed. NCC : Yes / No
2025 Index : Yes / No smn2 ____________ https://www.mhc.tn.gov.in/judis To:- The Superintendent of CGST and Central Excise, South Range – I, No.5, V.P.Rathinasamy Road, Bibikulam, Madurai - 625 002. ____________ https://www.mhc.tn.gov.in/judis VIVEK KUMAR SINGH
, J.
smn2
2025 ____________ https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.