TaxTMI 
TaxTMI 
2026 (10) TMI 236
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....ion 16(4) of the CGST Act are ultra virus of the constitution; ii) For issuance of a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ or direction calling for the records pertaining to the Petitioners' case and after going into the validity and legality thereof to quash and set-aside notices dated 02.07.2024, Annexure P-2, dated 03.07.2024 (Annexure P-3) issued without jurisdiction and for denying the Input Tax Credit to the petitioner; iii) This Hon'ble Court be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ, Order or direction, directing the respondents, its servants, subordinates, agents and successors in office to forthwith wit....
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....ere input tax credit has been wrongly availed or utilized, on account of either a fraud that has been played by a party, or any willful misstatement made by a party, or suppression of facts which has been made by a party, to evade tax. 4. The statutory requirement of Section 74 of HP GST Act has to be correlated with the allegations/averments made in the notice. Mere mentioning of allegations and then making a bald assertion that the same amounts to either fraud or willful misstatement or suppression of facts, does not satisfy the mandate of Section 74. 5. Hon'ble Supreme Court in M/s Tata Steel Limited versus Union of India through the Secretary, Ministry of Finance and others, SLP(C) No.16859/2026, has held that in so far as a notic....
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.... from the notice itself. It cannot be a mechanical use of the words 'fraud, willful misstatement or suppression of facts' without listing out the aspects which persuades the assessing officer to conclude that there has been employed either of these surreptitious devices by the assessee." 7. In the notice in hand that has been issued under Section 74 HP GST Act, after mentioning the facts of the acts of omission attributed to the petitioner, thereafter, what is mentioned is as under:- "It is evident as per Table-I above that the registrations of the inward suppliers were cancelled by the jurisdictional authority due to non-existent and other reasons for which input tax credit u/s 16 of the HPGST/CGST Act, 2017 cannot be allowed. ....