9911796707
TMI Blog2025 (1) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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. 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, this is not a proper case for exercising the jurisdiction under Article 226 of the Constitution of India, and the petitioner ought to be relegated to pursue the remedy before the statutory authorities. Petition dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 16 of the Act. It is pleaded that the impugned orders blocking the Input Tax Credit eligible to be utilised by the petitioner and also the order issued under Section 74 of the Act are both without any basis. Petitioner has also pleaded that the power for blocking of electronic credit ledger is drastic in nature and such a disability ought not to be created without complying with the legal and factual requirements. According to the petitioner, the impugned orders were issued without granting an effective opportunity of hearing, and therefore, despite the existence of an alternative remedy, they are liable to be set aside. 4. A counter affidavit has been filed by the first respondent alleging that before passing the order under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the above, the challenge against Exhbit-P4 order blocking the credit available in the electronic credit ledger has been issued by the competent authority, and its validity remains in force only for a period of one year, which expires today. The contention that such an order can be issued only after hearing the other side is not legally borne out by any statutory prescription. Grant of an opportunity of hearing before issuing an order under Rule 86A(1) of the Rules will infact defeat the very purpose of such a procedure. Notwithstanding the above, the petitioner has a remedy of challenging even such an order in appeal. 8. Though the learned counsel for the petitioner relied upon the decisions in M/s. Parity Infotech Solutions Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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