GST
TRT-2025-
Allahabad High Court
Date:-03-05-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 03 May 2023
Parties: M/S Rising India Vs Commissioner Commercial Taxes And 2 Others
Facts –
- The Petitioner, M/S Rising India, submitted that having they already been subjected to the proceedings of adjudication under Section 74 of the U.P.G.S.T Act, 2017, the revenue authorities are precluded from exercising jurisdiction under Section 65 of the Act.
Issue –
- Whether Audit directed is in order?
Order –
- The Divisional Bench of Hon’ble High Court observed that there is no material shown to exist that any earlier audit had been permitted or directed under Section 65 of the Act and insofar as plain reading of the provisions do not suggest any bar in exercise of that power, if the assessee had faced any earlier proceedings under Section 74 of the Act with respect to Input Tax Credit, excess claimed, there is no inherent legal infirmity shown to exist in the audit having been directed, keeping in mind the language of the statute.
- The audit directed is either not permissible or is not warranted, either in view of earlier proceedings suffered by the petitioner under Section 74 of the Act, or otherwise. Plainly facts pleadings to assail the audit (as directed), are missing.
- No good ground is made out to offer any interference in exercise of extra ordinary jurisdiction under article 226 of the Constitution as that jurisdiction may be exercised if a legal injury is shown to exist, that too caused contrary to the provisions of law.
- The writ petition is disposed of.
Download Case Law
