TaxTMI 
TaxTMI 
2026 (3) TMI 723
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.... has been cancelled retrospectively" and "ITC found reversible in respective of credit notes received". 2. The petitioner was initially issued a notice whereby the petitioner was called upon to show cause as to why shall the petitioner not be held liable to pay tax on three grounds i.e (i) "ITC uploaded by suppliers whose registration has been cancelled retrospectively"; (ii) "ITC found reversible in respective of credit notes received" and (iii) "ITC found reversible in proportion to exempt supply, if any". 3. The petitioner replied to the notice to show cause. At the time of passing the adjudication order, the third ground i.e. "ITC found reversible in proportion to exempt supply, if any", was dropped by t....
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....ticle 226 of the Constitution of India. 9. It is next submitted that the petitioner has not been able to demonstrate movement of goods since the petitioner has not provided movement details such as consignment note, road challan or transportation payment details with reflection of bank transaction, weighment slip, goods received note against transporter copy, the details of outward supply of the purchased goods as asked for in the show cause notice have not been provided. 10. Mr. Shraff, learned advocate appearing for the petitioner submits that the petitioner has while furnishing its reply to the notice to show cause provided all the documents that the petitioner had in its possession namely, transporter records containing the detail....
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....ompliance with the summons" issued by the Proper Officer. 14. The order impugned does not show how the documents that have been furnished by the petitioner have been considered and why the said documents are not sufficient for the petitioner to discharge his burden as regards movement of goods. The Proper Officer has not spent even a line of reasoning on this aspect. 15. It is noticed that the petitioner has produced a tome of documents before the Proper Officer with his reply to the notice to show cause (mentioned at pages 259 and 262 of the writ petition) including invoices for the products transported and delivered, records of vehicle registration and ownership, logbooks of internal documentation tracking transportation schedules a....
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....e principles of natural justice which makes the order vulnerable and prone to interference in judicial review under Article 226 of the Constitution of India. 18. As regards the point of entertainability due to availability of alternative remedy of appeal, it is now well settled that statutory appeal is not an absolute bar in entertaining a writ petition if the case made out in the writ petition falls within any of the well known exceptions justifying invocation of writ remedy. Violation of principles of natural justice is one of them. In the present case, it would be evident from the discussion made above that there has been patent violation of principles of natural justice. 19. In such view of the matter, the order impugned dated Feb....