9911796707
TMI Blog2024 (8) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of bogus invoices and it was this suspicion, based on materials gathered by the Department, that prompted the Department to issue Ext.P2 intimation so as to prevent the irregular availment of input tax credit by the appellant. While the appellant may have had a case to approach the writ court if there was any inordinate delay occasioned by the respondents in issuing the show cause notices, we find that the appellant had chosen not to approach this Court during the period between the receipt of intimation and the receipt of Ext.P6 and P7 show cause notices. The learned Single Judge was correct in relegating the appellant to his alternate remedy of replying to the show cause notices and getting the matter adjudicated by the adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of discretion under Rule 86A of the GST Rules were furnished to the appellant. It was more than three months thereafter that the appellant approached the writ court questioning the legality of Ext.P2 intimation issued to him regarding the blocking of input tax credit. 3. The learned Single Judge after considering the provisions of Rule 86A of the GST Rules rightly found that there was no jurisdictional error with regard to the issuance of the intimation more so when the reasons that weighed with the Department to issue the intimation notice were mentioned in Ext.P6 and P7 show cause notices that were issued shortly thereafter. Although the learned counsel for the appellant would vehemently contend that merely because Exts.P6 and P7 show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se to approach the writ court if there was any inordinate delay occasioned by the respondents in issuing the show cause notices, we find that the appellant had chosen not to approach this Court during the period between the receipt of intimation and the receipt of Ext.P6 and P7 show cause notices. On the contrary, the appellant chose to approach the writ court much later, in January 2024, more than three months after the receipt of Ext.P6 and P7 show cause notices. Under the said circumstances, we are of the view that the learned Single Judge was correct in relegating the appellant to his alternate remedy of replying to the show cause notices and getting the matter adjudicated by the adjudicating authority under the statute. As rightly obse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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