9911796707
TMI Blog2024 (10) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... have been decided in the writ petition, however, the writ petition has been dismissed solely on the ground of availability of alternate remedy. The preliminary ground raised by the assessee in challenging the adjudication order would not involve adjudication into facts and because all that the writ court can go into is as to what effect of the earlier order dated 03.07.2018 and subsequent proceeding can be drawn on the same set of facts. Therefore, the writ petition should be heard afresh after affidavit-in-opposition is filed by the Department. The writ petition is restored to its original file and number before the learned Single Judge. The appropriate respondent shall file their affidavit-in-opposition within a period of six weeks from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersed the amount of Rs. 1,97,232/- and improved thereof and produced a copy of Form GST DRC 03 dated 27.06.2023. Subsequently, another Officer in the same rank viz. the Superintendent of Tax issued a notice on 01.11.2021 stating that he proposes to verify the Transitional Credit tariff forwarded in the TRAN-1 return and accordingly called for certain documents. This was followed by another notice dated 11.02.2022. Subsequently, a show cause-cum-demand notice dated 01.06.2023 was issued alleging that calling upon the assessee to show cause as to why the inadmissible income tax return of Rs. 1,01,16,814/- should not be demanded and recovered from the assessee in terms of Section 74(1) of the CGST Act, 2017 read with Rule 121 of the CGST Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n as to whether the order is an outcome of non-application of mind and whether the order has not taken into consideration the documents which ought to have considered. These issues ought to have been decided in the writ petition, however, the writ petition has been dismissed solely on the ground of availability of alternate remedy. The preliminary ground raised by the assessee in challenging the adjudication order would not involve adjudication into facts and because all that the writ court can go into is as to what effect of the earlier order dated 03.07.2018 and subsequent proceeding can be drawn on the same set of facts. Therefore, we are of the view that the writ petition should be heard afresh after affidavit-in-opposition is filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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