9911796707
TMI Blog2025 (3) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... was passed 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 2018-19. 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 APRIL, 2018 TO MARCH 2019 As per the provision of Section 74[1] of WBGST Act, 2017, a sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be the Director/Partner on record of Rajshree Vaniva Udyog, Impex (India) Udyog, Daania Trading Private Limited, Swarnabarsa Vinimay Private Limited, Royal Infra Services, Sonartari Vinimay Pvt. Ltd. and Virika Marketing Pvt. Ltd but works as a staff of Sai Roadways) vii) Sri Gopal Singh (claimed to be Director/Partner of Swarnabarsa Vinimay Private Limited but works at Ajanta Pvt. Ltd.) viii) Sri Surendra Sharma (associate of Ashok Kr. Agarwal) ix) Sri Ashok Kr. Agarwal (controller of Virika Marketing Pvt. Ltd, Aerocom Trade Exim. Swarnabarsa Vinimay Private Limited and Grant Trade Merchants) x) Sri Biswajit Patra (Proprietor of Blue Bell Enterprise) 6. Contention of the reply of the RTP i.e. the right to cross examine t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilful 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 11. The statements of Sri Biswajit Patra (Proprietor of Blue Bell Enterprise) were recorded against issued Summons U/s 70 of WBGST Act, 2017. His statement of ignorance and non involvement with the business and the bank account where the payments of the RTP were received have been corroborated from the documents retrieved from the respective bank Sri Ashok Kr. Agarwal also stated the same modus operandi as a controller or operator of different fabricated business entities before the DGGI, Kolkata and was pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RTP failed to provide any corroborative evidence contrary to the findings intimated to them." 14. 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. 15. 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 ordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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