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2020 (2) TMI 434 - ALLAHABAD HIGH COURTInquiry proceedings initiated against the petition u/s 70 of GST - Availment of Input Tax Credit (ITC) - Whether the discretionary jurisdiction of this Court under Article 226 of the Constitution of India can be availed by the writ petitioner in the facts and circumstances of the instant case? HELD THAT:- The series of summonses / notices which have been issued, clearly reveal that the writ petitioner is not interested in cooperating with the enquiry. Apart from a letter dated 24th January, 2020, written by the writ petitioner, addressed to the concerned Senior Intelligence Officer, after almost four months from the date of issuance of the first summons dated 26th September, 2019, there is nothing on record to show as to how the writ petitioner has specifically responded to the summonses / notices dated 26th September 2019, 27th September, 2019, 1st October, 2019, 7th October,2019, 15th October, 2019 and 19th November, 2019. The facts of the instant case do not qualify for use of discretion by the writ Court in order to grant the writ petitioner such reliefs as prayed for - The writ petition is liable to be dismissed. Petition dismissed - decided against petitioner.
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