TaxTMI 
TaxTMI 
2025 (8) TMI 1291
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....d of Rs. 2,87,95,167/- has been raised against the Petitioner. 3. On behalf of the Petitioner, certain submissions have been made by the ld. Counsel. Firstly, it is submitted that the ITC pertained to multiple years i.e. 2017-18, 2018-19 and 2020-21 but a single SCN and order has been issued for AY 2017-18 only. In addition, the plea of limitation has also been raised by the Petitioner. 4. Coming to the plea of limitation, it is seen that the impugned order is dated 1st February, 2025, however, it appears that the DRC-07 was uploaded on 8th February, 2025 on the GST Portal of the Petitioner. 5. Mr. Harpreet Singh, ld. Sr. Standing Counsel submits that the impugned order was issued by the GST Department within the prescribed limitat....
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....of CGST Act, 2017. Out of 20 non-existent Supplier firms/ companies/ entities, a total of 09 firms, Noticee(s) No. 1 to 9, as given in Table-A, above are falling under the jurisdiction of CGST Delhi North Commissionerate. Further details are as per Show Cause Notice.' (b) Grounds: 'The Noticee(s) No. 10 to 106 are not eligible to avail and utilize the ITC received through goods less invoices. They are liable to pay the inadmissible Tax (ITC), under Section 74(1) of the CGST Act, 2017/ DGST Act, 2017 and IGST Act, 2017 along with interest under Section 50 and penalty under Section 74(1) of the Acts, ibid. The firms, as mentioned, in Table-C below, had been intentionally created only to pass-on ineligible ITC to the Noticee(s) No. 10....
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....e existence of an alternate remedy is not an absolute bar to the maintainability of a writ petition under Article 226 of the Constitution. But a writ petition can be entertained in exceptional circumstances where there is: (i) a 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. 12. In the present case, none of the above exceptions was established. There was, in fact, no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it was not appropriate for the High Court to entertain a....
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....inability of a writ petition under Article226. In the said decision, the Supreme Court reiterated the position that existence of an alternative remedy is not absolute bar to the maintainability of a writ petition, however, a writ petition under Article 226 can only be filed under exceptional circumstances.... xxx xxx xxx 16. In view of the fact that the impugned order is an appealable order and the principles laid down in the abovementioned decision i.e. The Assistant Commissioner of State Tax & Ors. (Supra), the Petitioners are relegated to avail of the appellate remedy." 12. Hence, this Court does not deem it appropriate to delve into the facts of this case under writ jurisdiction as the concept of ITC by itself invol....