9911796707
TMI Blog2024 (8) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... g the nature of business of the petitioner, the authority has noticed that there were certain deficiencies, as observed in the refund application, which were pointed out to the petitioner. Thereafter, petitioner has failed to meet-out the said deficiencies. It is also noticed that there is a specific provision for filing of appeal against the said order. Petitioner has, however, chosen not to file an appeal and has directly approached this Court. It is well settled that under Article 226/227 of the Constitution of India, the Appellate Authority not acted upon and factual aspects are not required to be examined by us. It is only in rarest of rare cases, when this Court would directly entertain a writ petition, more so, in cases, where there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so advised - petition dismissed. - HON BLE MR. JUSTICE SANJEEV PRAKASH SHARMA AND HON'BLE MR. JUSTICE SANJAY VASHISTH PRESENT : For the Petitioner(s) : Ms. Shubhangi Gupta, Advocate, Ms. Priyanka Rathi, Advocate and Mr. Ashwini Chandrasekaran, Advocate. For the Respondent : None SANJEEV PRAKASH SHARMA , J. (ORAL) 1. Petitioner has assailed the order dated 05.04.2024, whereby, refund application of the petitioner was rejected. 2. Learned counsel for the petitioner submits that only one line order has been passed without any application of mind and without considering the reply filed by the petitioner. No reasons have been given for holding the reply to be unsatisfactory, and therefore, it is a case of nonapplication of mind. 3. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R-1 amounting to Rs. 11369/- for the period 2017-18 not found satisfactory. (b) The reply on observation, Excess ITC claimed in GSTR-3B as compared to GSTR-2A amounting to Rs. 8674767/- for the period 2017-18 not found satisfactory. (c) There is demand pending against the taxpayer amounting to Rs. 112709/- out of Rs. 505818/- for the period 2017-18 against section 73 of the CGST/HGST Act 2017. (d) The taxpayer has submitted a post-dated service agreement however the supplies made prior to date of service agreement. (e) The taxpayer has invoiced its foreign entity, services like Commission Sales which is not mentioned/ explained in service agreement. 6. Thereafter, concerned authority has also noticed that compliance of CGST/HGST Act 2017 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate from the view point taken by the learned Tribunal. 9. The Hon ble the Apex Court has unequivocally established that the jurisdiction of the High Courts under Article 226, while issuing the writ of Certiorari, is limited. It is primarily aimed at rectifying the errors of jurisdiction or instances of violation of the principles of natural justice. Therefore, it constitutes a supervisory role, and High Courts ought to abstain from assuming the function of an appellate court while dealing with the issue of writ of Certiorari. High Courts should refrain from re-examining the evidence, particularly with regards to its sufficiency or adequacy. While exercising its power under Article 226 of the Constitution, High Court must cause interference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord can be corrected by a writ, but not an error of fact, however grave it may appear to be. In regard to a finding of fact recorded by the Tribunal, a writ of certiorari can be issued if it is shown that in recording the said finding, the Tribunal had erroneously refused to admit admissible and material evidence, or had erroneously admitted inadmissible evidence which has influenced the impugned finding. Similarly, if a finding of fact is based on no evidence, that would be regarded as an error of law which can be corrected by a writ of certiorari. In dealing with this category of cases, however, we must always bear in mind that a finding of fact recorded by the Tribunal cannot be challenged in proceedings for a writ of certiorari on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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