https://www.taxtmi.com/caselaws?id=768767 HC dismissed the petitioner's challenge to the adjudication proceedings concerning alleged fraudulent ITC, holding that all Relied Upon Documents had been supplied and adequate opportunity of hearing, including personal hearing, was provided. The petitioner's failure to diligently participate could not later be framed as a natural justice violation. HC found no jurisdictional error and directed the petitioner to pursue statutory remedies under Section 107 of the CGST Act. However, HC held that cash does not fall within the definition of "goods" under the CGST Act and, therefore, cannot be seized under its provisions. The petition was disposed of accordingly. en-us Tue, 08 Apr 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768767 HC dismissed the petitioner's challenge to the adjudication proceedings concerning alleged fraudulent ITC, holding that all Relied Upon Documents had been supplied and adequate opportunity of hearing, including personal hearing, was provided. The petitioner's failure to diligently participate could not later be framed as a natural justice violation. HC found no jurisdictional error and directed the petitioner to pursue statutory remedies under Section 107 of the CGST Act. However, HC held that cash does not fall within the definition of "goods" under the CGST Act and, therefore, cannot be seized under its provisions. The petition was disposed of accordingly. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768767