Section 107 of the CGST Act, 2017 – Appeal – Limitation period - The petitioner challenged the impugned proceedings dated 22.02.2021 as it is allegedly found incorrect, invalid and not in accordance with the provisions of the Act and further prayed to direct the respondent to pass an appropriate order after adjusting the eligible ITC available in Form GSTR-3B of the return filed for the month of March 2018. The counsel for the petitioner submitted that returns were filed but the system did not permit the peititoner to set off credit of Rs. 52,25,897.26/- against tax liability of Rs. 52,32,258.78/-. The petitioner had sent several representations to the help desk to rectify the mistake. The respondent without considering the difficulties, proceeded to manually issue a pre-assessment notice and revised notice, dated 26.12.2020 and 29.01.2021. The court observed that the impugned order clearly states that the petitioner has an alternate remedy. This petition appears to have been filed with a view to avoid pre-deposit, while filing a statutory appeal. The pre-assessment notice and revision notice which seems to indicate that the petitioner had no documents to substantiate a valid availing of ITC

Held that:- The Hon’ble High Court dismissed this writ petition with liberty to the petitioner to work out appropriate remedy. If the petitioner filed such appeal within a period of thirty days, the authority shall consider the appeal and pass appropriate orders on merits and in accordance with law.