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TMI Blog2025 (1) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... x Credit has been availed only in respect of those supplies in respect of which payments have been made within a period of 180 days from the date of invoice given by the supplier. The above being essentially a question of fact unless shown to be perverse, this Court would not interfere but would rather exercise restraint. Further, the adequacy or sufficiency of evidence is normally not to be examined under Article 226 of the Constitution of India. It may also be relevant to to refer to the following judgment of the Supreme Court in the case of THANSINGH NATHMAL VERSUS A. MAZID, SUPDT. OF TAXES DHUBRI [ 1964 (2) TMI 79 - SUPREME COURT] , wherein, the Constitution Bench of this Court made it amply clear that although the power of the High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm GSTR-3B, GSTR-9 and GSTR-1. However, during the course of audit it was noticed inter alia that the petitioner has availed credit in respect of transactions wherein payments have not been made within 180 days and thus hit by the second proviso to Section 16(2)(d) of the GST Act. It was also found that the petitioner had extended corporate guarantees and the same has been treated as taxable supplies liable to tax during the relevant period. The petitioner had in response submitted its objection vide reply dated 27.10.2023, 01.12.2023, 11.03.2024, 27.03.2024, 26.06.2024, 14.08.2024 and 22.08.2024. 3. It is submitted by the learned counsel for the petitioner that the Input Tax Credit has been availed only in respect of those supplies in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er had however not furnished the ageing report vendor wise despite the officer having sought for the same specifically during the course of the hearing on 08.07.2024. The relevant portion of the order is extracted hereunder: "The reply filed by the taxpayer has been examined carefully and the following observations are made: 1. The taxpayer has furnished only the state wise break up and break up for Tamil Nadu only. He has not furnished the full creditors list for Rs. 184,63,10,439/- relating to Tamil Nadu out of which a sum of Rs. 124,57,02,491.00 relating to Non-venders and only a sum of Rs. 60,06,11,548/- relating to vendors and produced certificate from the charted Accountant to this effect. 2. During the personal hearing c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only furnished sample copies of transaction. It was submitted by the learned counsel for the respondent that even during the course of the audit that the petitioners were required to furnish the ageing report, which the petitioners failed to produce until the order of adjudication was made. 8. It was submitted by the learned counsel for the respondent that adequacy or inadequacy of evidence is something this Court should not examine and the learned counsel for the respondent would submit that this is a matter which ought to be relegated before the appellate authority. Insofar as the circular relating to corporate guarantee, the learned counsel for the respondent would submit that it is a question which is to be examined by the appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that the jurisdiction conferred on the High Courts under Article 226 to issue a writ of certiorari can be legitimately exercised…." (ii) State of A.P. v. Chitra Venkata Rao, reported in (1975) 2 SCC 557 : "A finding of fact recorded by the Tribunal cannot be challenged on the ground that the relevant and material evidence adduced before the Tribunal is insufficient or inadequate to sustain a finding. The adequacy or sufficiency of evidence led on a point and the inference of fact to be drawn from the said finding are within the exclusive jurisdiction of the Tribunal. See Syed Yakoobv. K. S. Radhakrishnan [AIR 1964 SC 477 : (1964) 5 SCR 64] ." 11. At this juncture, it may also be relevant to to refer to the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to certain self-imposed limitations. Resort to that jurisdiction is not intended as an alternative remedy for relief which may be obtained in a suit or other mode prescribed by statute. Ordinarily the Court will not entertain a petition for a writ under Article 226, where the petitioner has an alternative remedy, which without being unduly onerous, provides an equally efficacious remedy. Again the High Court does not generally enter upon a determination of questions which demand an elaborate examination of evidence to establish the right to enforce which the writ is claimed. The High Court does not therefore act as a court of appeal against the decision of a court or tribunal, to correct errors of fact, and does not by assuming jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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