2026 (8) TMI 224

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....KSHETARPAL AND HON'BLE MS. JUSTICE SHAIL JAIN For the Petitioner Through: Mr. R.P. Singh, Mr. Anant Vijay, Mr. Nirmal Dixit and Ms. Priya Bhowmik, Advs. For the Respondents Through: Mr. Anish Roy, SSC-CBIC. ORDER 1. The present Petition has been filed seeking issuance of an appropriate writ, inter alia, quashing Show Cause Notice (SCN) dated 29.09.2025 issued along with FORM DRC-01....

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....ispute that the Petitioner has already preferred a statutory appeal against the said Order, which is presently pending consideration. 3. During the pendency of the aforesaid proceedings, Respondent No. 1 issued a separate Demand-cum-Show Cause Notice dated 29.09.2025 under Sections 50 and 74 of the Act of 2017 for FY 2019-20, alleging excess availment of Input Tax Credit (ITC) on the basis of s....

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....e impugned SCN are founded upon material that was already available with the Department during the earlier proceedings, and the legal consequences flowing therefrom, are issues involving factual as well as legal examination, which can appropriately be adjudicated by the Appellate Authority in exercise of its statutory jurisdiction. 7. In view thereof, this Court is not inclined to entertain the....