9911796707
TMI Blog2024 (5) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... strain the respondents from taking action against the petitioner pursuant to the order of withholding of sanction of refund and blocking of Input Tax Credit (ITC). Both the learned advocates for the parties have relied upon the decision of the Division Bench of this Court in the case of S. S. Industries vs. Union of India reported in 2022 (57) G.S.T.L. 13 (Guj), wherein similar issue is considered by the Division Bench of this Court and considering the delay in completion of the investigation, the following operative directions were issued: "72. Having considered the stance of both the sides, we have reached to the conclusion that there are highly disputed questions of fact as regards the debit of the ITC from the electronic credit ledger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here the Constitutional vires of the very enactment under which the proceedings are initiated is under challenge; (ii) Cases where the proceedings have been initiated or concluded in total violation of the principles of natural justice; and (iii) Where the orders impugned are totally without jurisdiction or where private and public wrongs are so inextricably mixed up or where prevention of public injury and the vindication of public justice demands that recourse the Article 226 of the Constitution be taken. In cases where public Revenue are involved and the Statutes under which such revenue are being collected provide for a complete code and a comprehensive machinery for correction the orders that the Authorities may make, interferenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate Mr. Dave submitted that the petitioner would waive the issuance of intimation in Form GST DRC-01A and the respondent may issue notice in GST DRC-01, being a show cause notice, so that the petitioner can reply the same at the earliest. [6] In view of the above, learned A.G.P. Ms. Shah submitted that the respondents authorities shall now issue show cause notice in Form GST-DRC-01 under the provisions of the Goods and Service Tax Act, 2017 in view of the concession given by the petitioner for not issuing the Form GST-DRC-01A, as required under the provisions of the GST Act. [7] In view of the above, learned advocate Mr. Dave does not press this petition at this stage with a liberty to revive the same in case of difficulty. [8] In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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