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N.H. LUBRICANTS vs. STATE OF RAJASTHAN & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
ASHUTOSH KUMAR

Pet. Counsel

Siddharth Bapna

Mehul Mittal

Res. Counsel

Sandeep Taneja

Naresh Gupta

Petitioner / Applicant	N.H. LUBRICANTS
Respondent	STATE OF RAJASTHAN & OTHERS
Court	Rajasthan High Court
State	Rajasthan
Date	Jul 25, 2024
Order No.	D. B. Civil Writ Petition No. 10609/2024
Citation	2024(7) TAXREPLY 10535
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ORDER
ORDER PER 1. Heard. 2. Despite existence of an alternative remedy available to the petitioner, the petitioner has filed this writ petition seeking to invoke extraordinary jurisdiction of this Court on the submission that there is no proper consideration of the reply of the petitioner. Learned counsel for the petitioner would submit that in a case where the Department seeks reversal of input tax credit on the ground that the supplier has not paid tax, the press release requires the Authorities to first take recourse to the mechanism for recovery from the supplier/seller and it is only when an exceptional circumstance exists where the dealer is missing or there is closer of business by supplier or supplier not having adequate assets etc, the buyer could be proceeded against. He would submit that this issue has already been raised before this Court in D.B. Civil Writ Petition No. 19636/2023, M/s Apar Fragrances versus Union of India where the writ petition on this iss....