9911796707
TMI Blog2025 (2) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... without giving an opportunity of hearing. (ii) That the adjudication order was passed without granting opportunity to file written notes of reply by the petitioner. (iii) That the petitioner prayed for cross-examination, to those whose statements have been relied upon while passing the adjudication order. 3. Learned counsel further prays for quashing of the adjudication order passed on 19.07.2024 for the financial year 2017-18. 4. Learned counsel appearing for the respondent authorities relies upon the adjudication order which reads as follows : "Evaluation of the Reply to the issued show cause notice by the RTP for the period July, 2017 to March, 2018 As per the provision of Section 74 (1) of WBGST Act, 2017, a show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arketing Pvt. Ltd. and M/s Dela Merchants Pvt. Ltd.) vi) Sri Tapan Kr. Deb (Partner of Arrow Roadlines) vii) Smt. Tapasi Roy (Proprietress of M/s Gitanjali Trade Com) viii) Sri Surendra Sharma (Proprietor of M/s Gitanjali Trade Com) ix) Sri Biswajit Patra (Proprietor of Blue Bell Enterprise) x) Sir Sudhamoy Dutta (partner of Dutta Roadways) xi) Sri Gopal Saha (Proprietor of M/s Overseas Transport Company) xii) Sri Manoj Kumar Gupta (broker/commission agent for transport agencies) Contention of the reply of the RTP i.e. the right to cross examine the witness as a scope of natural justice is considered below: This is to mention here that the name of Sri Sandip Roy has erroneously been mentioned as contractual staff of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansport Company) by one of the owners of the vehicles (WB25E7614/WB25E7613/WB25D2702), Sri NIRMAL RAHA who during his declaration against the issued Summon U/s 70 of the Act stated that in those documents where the movements of the vehicles from Bongaon to Benapole were overwritten to show the movements as Kolkata to Benapole via Bongaon were received from you. But Sri Raha later stated his vehicles only transferred goods from your Bongaon godown to the Benapole, Bangladesh. During the verification Sri Gopal Saha, the proprietor of M/s Overseas Transport Company stated that "... he had a very cordial relation with late Amit Gupta, brother of Sri ABHAY KUMAR GUPTA, one of the directors of LGW Industries Limited for about 30 years and a bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Merchants Pvt. Ltd.); Smt. Tapasi Roy (Proprietress of M/s Gitanjali Trade Com) and Sri Biswajit Patra (Proprietor of Blue Bell Enterprise) were recorded against the issued Summons U/s 70 of WBGST Act, 2017 to verify their actual involvements with the claimed suppliers of the RTP. The statements were not the only the resort to ascertain the wilful mistake of the RTP to avail ITC from such purported suppliers. Their ignorance of the claimed business activities are also reflected in the contrary evidence of control over the monetary transactions retrieved from different banks. This is to mention further Sri Anand Kumar Shaw, Sri Prakash Shaw, Sri Biplab Kumar Gupta declared the same statement against issued Summons even before the DGGI unit u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mittances received from the respective banks." 12. Heard learned counsel appearing for the parties. An order passed under Section 74 of the GST Act is appealable under Section 107A of the said Act. The above Section categorically states that there is a statutory mechanism for redressal enabling the aggrieved party to challenge the reassessment order before an appropriate appellate authority. This Court underlines that this statutory provision ensures that the petitioner has a clear and adequate remedy available for his grievance. 13. This Court further holds that when a specific remedy is available, it is a well settled principle of law that the High Court's writ jurisdiction cannot be ordinarily invoked unless under exceptional circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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