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2024 (1) TMI 627 - ALLAHABAD HIGH COURTBlocking of Input Tax Credit (ITC) - supplier/selling dealer was found to be non-existent at his disclosed place of business - HELD THAT:- Perusal of Annexure no.7 to the writ petition clearly indicates that the said M/s Pushpendra Singh had applied for amendment of core field in registration particulars, including as to the place of business - to be amended and changed from Hapur to Ghaziabad. That change was applied for on 06.10.2023 i.e. four days prior to the impugned communication. On 31.10.2023, GSTN recorded that change and issued due communication to M/s Pushpendra Singh to record the change of address of his principal place of business from Hapur to Ghaziabad. At present, it does appear, for reason of time consumed in processing the application dated 06.10.2023, that change of address of M/s Pushpendra Singh may not have been known to the respondent no.3 when he passed the order dated 10.10.2023. In view of such facts, since the order dated 10.10.2023 is wholly ex-parte, no useful purpose would be served in keeping the present petition pending or calling for counter affidavit at this stage. Petition disposed off.
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