TaxTMI 
TaxTMI 
2024 (8) TMI 137
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....it Petition filed under Article 226 of the Constitution of India, 1950 and B. Your Lordships may be pleased to issue a writ of Mandamus or any other appropriate Writ and hold that the section 16 (2) (c) of the CGST Act, 2017 is ultra vires to Article 14, 19 (1) (g) of The Constitution of India, 1950. C. Your Lordships may be pleased to issue a writ of certiorari or any other appropriate Writ and quash and set aside the Order-in-Original dated 22.02.2024 vide reference no. ZD240224049485G issued by Respondent I at Annexure E. D. Pending the proceedings before this Hon'ble Court, Your Lordships may be pleased to issue a writ of mandamus or any other appropriate Writ to respondents to not take any coercive actions including recove....
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....hould not be recovered from the petitioner for the reasons stated in the show cause notice on the ground that the three vendors namely Reward Trading Company, Shree Enterprise and Vijay Enterprise from whom the petitioner has purchased the goods were found to be non-existent and as a result their registration numbers were cancelled. It was further stated in the notice that the petitioner has claimed the Input Tax Credit while filing the Form No. GSTR-3B the aforesaid vendors have passed on such Input Tax Credit on the basis of issuance of invoices as reflected in Form GSTR1 without any supply of goods. It was therefore informed to the petitioner that the petitioner is not entitled to Input Tax Credit of Rs. 66,71,134/- as per provision of S....
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....on in the case of Siemens Engg. & Mfg. Co. of India Ltd. Vs. Union of India reported in (1976) 2 SCC 981 and in case of Kishan Lal Vs. Union of India & another reported in (1998) 2 SCC 392. 4. Learned advocate for the petitioner referred to the provision of Section 16 (2) (b) & 16 (2) (c) read with Section 236 of the GST Act read with Rule 36 of the GST Rules to submit that the petitioner has provided the details in the documents as prescribed under the Rule so as to avail the Input Tax Credit. The reliance was also placed on Section 31 (f) as well as Section 155 of the GST Act. He submitted that the petitioner has discharged the burden of proof by providing the documents as provided under Rule 36 of the GST Rules and therefore, the respo....
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.... relegated to avail the opportunity of alternative efficacious remedy as the petitioner has demonstrated that there is violation of principles of natural justice and therefore, this petition may be entertained on the contentions and the impugned order may be ordered to be quashed and set aside. 5. Per contra learned Assistant Government Pleader Mr. Raj Tanna appearing for the respondent on advance copy submitted that the impugned order has recorded the facts emerging from the record in as much as the petitioner has not provided any document for movement of the goods which is the basis of levy of the GST and the petitioner without providing any documents in support of the Input Tax Credit claim in the form GSTR 3B and as such the impugned o....
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....exceptional circumstances where there is, (i) Breach of Fundamental Rights; (ii) a violation of the principles of natural justice (iii) an excess of jurisdiction or (iv) a challenge to the vires of the statute or delegated legislation. 9. In the facts of the case that two conditions namely violation of the principle of natural justice and a challenge to the vires of the statute or delegated legislation can be said to be attracted to entertain this petition as canvassed on behalf of the petitioner. The petitioner has contended that no personal hearing was given and therefore, there is violation of principle of natural justice and the petitioner has challenged the vires of Section 16 (2) (c) of the GST Act and therefore, the petition....
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....re challenged in the present proceedings, the question of ascertaining the facts and the documents produced on record for the adjudication vis-a-vis the violation of Section 16 (2) (b) is concerned, it would require thorough analysis of the documents on record. In such circumstances, we are of the opinion that this is an exceptional circumstances as held by the Hon'ble Apex Court in the case of M/s. Commercial Steel Ltd. (Supra), so as to entertain this writ petition on the grounds canvassed by the petitioner. With regard to the other contentions of the petitioner, the same are on merits which the petitioner is entitled to raise with regard to the interpretation of Section 16 (2) (b) read with Rule 36 and Section 155 of the Act relating to ....