TaxTMI 
TaxTMI 
2026 (2) TMI 1153
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....f the petitioner under the Central Goods and Services Tax Act, 2017 (for short "the Act") has been cancelled. 2. It is submitted by counsel for petitioner that in the show cause notice it was alleged that petitioner is issuing false/fake invoices/bills without supply of goods or services or both in violation of the provisions of the Act or the rules made thereunder and has availed ITC in violation of the provisions of section 16 of the Act or the rules made thereunder. It is fairly conceded that the order under challenge is an appealable order, but learned counsel submitted that since the appellate Authority has no jurisdiction to remand the matter, therefore the alternative remedy of appeal is not efficacious and, thus this Court should....
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....ceptional circumstance which may convince this Court for entertaining its extraordinary jurisdiction under Article 226/227 of Constitution of India. 7. Considered the aforesaid submission made by counsel for the appellant. 8. Section 107(11) of the Act reads as under:- 107. Appeals to Appellate Authority. "(11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confis....
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....rpose. Only in view of the wider powers given to the appellate Authority, it has been mentioned in subsection 11 of section 107 of the Act that the appellate Authority would not remand the matter. 10. At this stage, it is submitted by counsel for petitioner that it is the case of petitioner that his valuable right of principles of natural justice was violated, therefore, this Court should entertain this writ petition by bypassing the statutory remedy of appeal. 11. Considered the aforesaid submission made by counsel for the petitioner. 12. The law relating to violation of principle of natural justice has undergone a change and unless and until a person claiming violation of principles of natural justice points out the prejudice cau....
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....siness and he is not issuing any fake/false invoice/bill. It is a well established principle of law that if a person is in possession of best evidence and if he decides to withhold the same, then an adverse inference can be drawn against him. Therefore, the contention of petitioner that department should have supplied documents to him is nothing but an attempt to wriggle out of the allegations made by the department against the petitioner. In fact, burden is on the petitioner to supply all the documents to show that he was or is in active business and he has never issued any fake/false invoice/bill. 16. Accordingly, this Court is of considered opinion that no prejudice was caused to the petitioner even in case if any document which was d....