2024 (1) TMI 1102

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....le Mr. Justice R. Mahadevan And Honourable Mr. Justice Mohammed Shaffiq For the Appellant in both cases : Mr.N.V.Balaji For the Respondents in both cases : Mr.Prashanth Kiran Government Advocate COMMON JUDGMENT R. MAHADEVAN, J. Challenging the orders dated 08.08.2023 passed in WP. Nos. 23171 and 23175 of 2023, respectively, the appellant / assessee has preferred the present appeals.....

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....at, ITC was claimed without actual receipt of goods under Rule 86A of the CGST Rules. Aggrieved by the same, the appellant preferred writ petitions viz., WP. Nos. 23171 and 23175 of 2023, by contending that there were no allegations of fraud, wilful mis-statement or suppression of facts to evade tax, which is a condition precedent for initiating the proceedings under section 74 of the Act; that, R....