Section 16 of the CGST Act, 2017— Input Tax Credit —-- The petitioner challenged the impugned notice dated 12.12.2022 issued on the alleged mismatch. The respondent submitted that the ITC in respect of the aforementioned invoices has been claimed by the petitioner, the supplier has not paid the tax amounts to the respondent. The court observed that no final orders have been passed by the respondent in respect of the amounts claimed by them in the impugned notice. Even before a final order has been passed, the petitioner has chosen to file this writ petition, which is premature.

Held that:- The Hon’ble High Court directed the adjudicating authority to give due consideration to the reply dated 06.01.2023 submitted by the petitioner and to take a final decision on merits and in accordance with law and the respondent, if they come to the conclusion that the reply is acceptable to them, they shall drop any further proceedings against the petitioner, but if they decide otherwise, the respondent shall follow the due procedure established under law for taking further action against the petitioner.