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TMI Blog2023 (5) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... n under Section 74 of the U.P.G.S.T Act, 2017 - HELD THAT:- There is no material shown to exist that any earlier audit had been permitted or directed under Section 65 of the Act and insofar as plain reading of the provisions do not suggest any bar in exercise of that power, if the assessee had faced any earlier proceedings under Section 74 of the Act with respect to Input Tax Credit, excess claime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Saumitra Dayal Singh,J. For the Petitioner : Pooja Talwar For the Respondent : C.S.C. ORDER Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the Revenue. While writ petition was initially filed for various reliefs including relief against the order passed under Section 74 dated 5.7.2022. By virtue of order dated 19.4.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om fact discrepancies noted, which resulted in the order dated 5.7.2022 against which appeal has also been dismissed though on ground of delay. At present, only audit has been directed and no adverse conclusion has been drawn, therefore, no legal injury has been caused to the petitioner as may warrant exercise of jurisdiction of this Court under article 226 of the Constitution. Having heard learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Plainly facts pleadings to assail the audit (as directed), are missing.
In view of the above, no good ground is made out to offer any interference in exercise of extra ordinary jurisdiction under article 226 of the Constitution as that jurisdiction may be exercised if a legal injury is shown to exist, that too caused contrary to the provisions of law.
The petition is disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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