2024 (12) TMI 1181

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..... GST - Challenge to appellate orders passed against the rejection of refund applications filed by the petitioner - petitioner submits that the original order has been passed without considering the specific allegation in the show-cause notice - violation of principles of natural justice - HELD THAT:- There are no reason to invoke the extraordinary jurisdiction under Article 226 of the Constitutio .....

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..... e petitioner is aggrieved with the appellate orders passed against the rejection of refund applications filed by the petitioner. 2. The learned Counsel for the petitioner submits that the original order has been passed without considering the specific allegation in the show-cause notice. 3. The learned Standing Counsel for the Department, however, submits that Annexure-P/2 series of show-cause not .....

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..... r inverted duty structure. It is established both from the examination of related documents and from physical verification of the business premises as well as non co-operation and support by the appellant at this forum in submitting the documents evidencing fulfillment of eligibility by them:- Entire business model was just created/set up on paper to take refund of ITC fraudulently. (Emphasis supp .....

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