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The HC dismissed the petition challenging the blocking of the electronic credit ledger and denial of ITC, finding no violation of natural justice or jurisdictional error. Although the petitioner alleged non-availability of documents and lack of opportunity for cross-examination, the court observed that the petitioner's representative opposed re-examination and did not participate, and the adjudication order addressed the petitioner's responses comprehensively. The petitioner failed to utilize the appellate remedy and instead directly approached the HC. The court emphasized the petitioner's initial burden to produce evidence, including toll plaza reports, to substantiate transportation of goods, which was not discharged. Consequently, the State was not obligated to prove the petitioner's claim. The petitioner's reliance on a separate case concerning public auction and refund was deemed inapplicable. No illegality or irregularity was found in the proper officer's order, leading to dismissal of the petition.
The HC dismissed the petition challenging the blocking of the electronic credit ledger and denial of ITC, finding no violation of natural justice or jurisdictional error. Although the petitioner alleged non-availability of documents and lack of opportunity for cross-examination, the court observed that the petitioner's representative opposed re-examination and did not participate, and the adjudication order addressed the petitioner's responses comprehensively. The petitioner failed to utilize the appellate remedy and instead directly approached the HC. The court emphasized the petitioner's initial burden to produce evidence, including toll plaza reports, to substantiate transportation of goods, which was not discharged. Consequently, the State was not obligated to prove the petitioner's claim. The petitioner's reliance on a separate case concerning public auction and refund was deemed inapplicable. No illegality or irregularity was found in the proper officer's order, leading to dismissal of the petition.
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