2023 (6) TMI 447

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssal was on account of the delay in filing the same. Admittedly, a show-cause notice was issued under Section 73 of the Bihar Goods and Services Tax Act-2017 (hereinafter referred to as BGST Act) on 08.11.2021, pursuant to which an order was passed on 27.12.2021, which is produced as Annexure-P/2. On the same day on which the order was issued a demand notice was also issued, which is produced as Annexure-P/1 and appeal against the order dated 27.12.2021 was filed on 02.09.2022 and the same stood dismissed by order dated 21.09.2022, produced as Annexure-P/4. The petitioner in the writ petition admitted in paragraph no. 6 that in the assessment year 2020-21, there arose wrongful claim of input tax credit by the petitioner, since the supplier....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the tax charged in respect of such supply has not been actually paid to the government either by way of cash or through utilization of Input Tax Credit admissible in respect of the said supply. We are convinced that the judgment relied on has no application and that in such circumstances, the only question is as to whether the determination of the taxable amount by reason of disallowance of input tax claimed, as made by the Assessing Officer, ought to be considered in a writ petition under Article 226 of the Constitution of India. In the present case, the assessment order was dated 27.12.2021 and the appeal was filed only on 02.09.2022. The Hon'ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020, In Re: Cognizance For Extension....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....netheless the remedy of writ is an absolutely discretionary remedy. The High Court, hence, can always refuse the exercise of discretion if there is an adequate and effective remedy elsewhere. The High Court can exercise the power only if it comes to the conclusion that there has been a breach of principles of natural justice or due procedure required for the decision has not been adopted. The High Court would also interfere if it comes to a conclusion that there is infringement of fundamental rights or where there is failure of principles of natural justice or where the orders and proceeding are wholly without jurisdiction or when the vires of an Act is challenged. There is no such plea made by the petitioner in the present case against the....