2022 (2) TMI 718

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..... officer, while arriving at a conclusion of 'intent to evade tax'. All those aspects are factual matters which require an appreciation of disputed facts. It is the settled position of law that this Court cannot interfere under Article 226 of the Constitution when there are disputed facts, especially in matters of taxation. Petitioner has an alternative and efficacious remedy under Section .....

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..... There was neither any delivery challan nor any invoice accompanying the goods and hence proceedings under Section 130 of the CGST Act was invoked. 2. The learned counsel for the petitioner, Adv. S.Anil Kumar, vehemently contented that this is a clear instance where the respondents acted in excess of their jurisdiction, warranting the invocation of remedy under Article 226 of the Constitution o .....

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..... e impugned order, I find that several factual aspects have been narrated by the officer, while arriving at a conclusion of 'intent to evade tax'. All those aspects are factual matters which require an appreciation of disputed facts. It is the settled position of law that this Court cannot interfere under Article 226 of the Constitution when there are disputed facts, especially in matters o .....

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