TMI Blog2020 (10) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... an application before the concerned authority under Section 67(6) of the Act, 2017. This writ application stands disposed of. - R/Special Civil Application No. 10336 of 2020 - - - Dated:- 5-10-2020 - Honourable The Chief Justice Mr. Vikram Nath And Honourable Mr. Justice J.B. Pardiwala For the Petitioner(s) : Mr Akshay A Vakil ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; (A) Your Lordship may be pleased to admit and allow this writ petition. (B) The Hon'ble Court may be pleased to issue writ of mandamus, or any other appropriate writ, order or direction qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be pleased to pass any other further orders as deemed fit just and proper in the facts and circumstances of the case and in the interest of justice. 2. We need not go much into the facts of this litigation as we are of the view that this writ application can be disposed of on a short ground. 3. It appears from the materials on record that the writ applicant is in the business of Areca Nuts. He received a letter from a party, situated at Delhi for supply of Areca Nuts. Three invoices being the Invoice Nos.29, 30 and 31 respectively dated 01.08.2020 were generated for the purpose of supply of the goods to the party stationed at Delhi. The goods were loaded in a vehicle bearing No. TN 50AA3666 from Kasaragod. E-way bills were gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 41,33,084/- and E-way bill generated for the same. As per physical verification, excess quantity of Areca Nut of 5000 kgs is found. For this goods no any required document like as invoice, Delivery Challan and LR were not tendered by person in charge of conveyance and dealer has not generated E-Waybill for excess quantity of such goods. According to statement given by the person in charge of conveyance, such excess quantity of goods were loaded from SHREE KATEEL PROCESSING UNIT having GSATIN: 32FUFPD865681ZU, KASARGOD, KERALA and to be delivered at Surat City. 5. In addition, checking the registration details of the receipt, it appears that BASIYA TRADING GSTN: 24AVGPBD2621120 is effective from 24.01.2020. No additional place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR-3B of BASIYA TRADING, outward supply of ₹ 3,12,88,017/- has been shown. IGST ₹ 9,90,036/- Payable is indicated. According to the Outward E-way Bill Report of the taxable person, supply of Areca Nut (HSN Code 0802) appear to have taken place from Rajkot to Chennai during this period. Which seems doubtful. 8. As per GSTR-3B of BASIYA TRADING in April, 2020, the outward supply is Nil. When ITC claimed ₹ 8.04,368/-. During this month, according to the inward report of E-way Bill, a total of 11 e-way bills of ₹ 1,60,87,370/- have been generated. While Outward's e-way bill is Nil. Despite the lockdown due to COVID-19 this month, the taxable person appears to have generated an inward supply e-way bill without a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai and Kasaragod, Kerala. Where the taxable person has stated telephonically to the investigating officer that he had not made any outward suply outside Gujarat. There is a discrepancy between the e-way bill of the outward supply generated by the taxable person, the GST Returns submitted online and the statement given by the taxable person telephonically. Hence, these transactions seem to be suspicious. 12. As per returns, BASIYA TRADING GSTN: 24AVGPB02621120 has made inward supply of Areca Nut of ₹ 12,41,21,643/- during the period Jan/20 to Jun/20 and made outward supply of ₹ 10,27,71,958/- hence remains stock of ₹ 2,13,49,685/-. No stock of any kind was found from the place of business as per the investigation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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