9911796707
TMI Blog2025 (1) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 86A(1) of the Kerala State Goods and Services Tax Rules, 2017 (for short, 'the Rules'). It also challenges an order issued under Section 74 of the Central Goods and Services Tax/Kerala State Goods and Services Tax Act, 2017, (for short, 'the Act') imposing tax, interest and penalty for the assessment year 2022-2023. 2. During a special drive for detecting fake registrations, the GST officials allegedly found the petitioner as having indulged in transactions with Sri. Arunkumar Kuamravelu of M/s. Modern Enterprises and obtained fraudulent Input Tax Credit. It was also alleged that the Input Tax Credit was allegedly claimed by fraud, without any inward supplies, using fake invoices and without actual receipt of goods. Subsequently, aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticle 226 of the Constitution of India ought not to be permitted. 5. I have heard Sri. Abraham K.J., the learned counsel for the petitioner and Smt. Dr. Thushara James, the learned Government Pleader. 6. Petitioner is challenging an order blocking the use of Input Tax Credit available in its electronic credit ledger to the tune of Rs. 8,88,010/- as per Rule 86A(1) of the Rules. Challenge is also made against an order of adjudication under Section 74 of the Act. A perusal of Exhibit-P7 order reveals that there is a specific reference in the initial paragraph itself that Adv. K. R. Aravindakshan appeared on behalf of the petitioner and he explained the objections filed by the petitioner. Section 75(4) of the Act stipulates an opportunity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the instant case considering the factual distinctions. 9. In this context, it is worthwhile to mention that petitioner has an effective remedy in the form of an appeal under Section 107(4) of the Act. Since the show cause notice specifically alleged that there have been transactions using fake invoices, which were fraudulent in nature, the issue falls within the realm of disputed facts, which cannot be agitated in this proceeding under Article 226 of the Constitution of India. 10. Since the show cause notice as well as the impugned order specifically refers to the alleged instances of fraudulent acts of the petitioner in accepting fake invoices and supply of goods without actual movement of goods, I am of the view that this is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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