M/S Universal Enterprises vs. Union Of INDIA And Another
Held
The Court held that while an alternative remedy is not an absolute bar to writ jurisdiction, in this case, the impugned order was reasoned and passed after affording an opportunity to the petitioner. The Court found it not a fit case to bypass the efficacious alternative remedy.
Facts
The petitioner challenged an order confirming the demand and recovery of Input Tax Credit (ITC) availed and utilized on invoices issued without actual receipt of goods from non-existent suppliers. The petitioner argued that principles of natural justice were violated as cross-examination was denied.
Key Issues
Whether the writ petition is maintainable when an alternative remedy of appeal is available, and whether the denial of cross-examination violated principles of natural justice.
Sections Cited
Section 16, Rule 36, Section 74, Section 122, Section 20, Section 50, Section 107
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:199418-DB Chief Justice's Court Case :- WRIT TAX No. - 1015 of 2023 Petitioner :- M/S Universal Enterprises Respondent :- Union Of India And Another Counsel for Petitioner :- Anil Prakash Mathur Counsel for Respondent :- A.S.G.I.,Krishna Agarawal,Om Prakash Mishra Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Heard Shri A.P. Mathur, learned counsel for the petitioner, Sri Krishna Agarwal, learned counsel for revenue and Shri Om Prakash Mishra, learned counsel for the Union of India.
The instant writ petition has been filed assailing the order dated 25.04.2023 passed by the Joint Commissioner, Central GST, Ghaziabad whereby and whereunder the Input Tax Credit availed and further utilized by the petitioner against invoices issued without actual receipt of goods has been held to be inadmissible in terms of Section 16 of the CGST Act, 2017 read with Rule 36 of CGST rules, 2017 and the demand and recovery of input tax credit amounting to Rs. 15,64,58,361 (IGST 8,04,90,895/- +CGST Rs/ 3,79,83,733/- + SGST Rs. 3,79,83,733/-) availed and utilized on the basis of fake invoices issued by non existent suppliers without concomit
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