TMI Blog2021 (12) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 16(2)(c) of the CGST/WBGST Act - non-deposit of tax in the Government account by the suppliers which have been collected from the petitioners - main contention of the petitioners in these writ petitions are that the transactions in question are genuine and valid by relying upon all the supporting relevant documents required under law - HELD THAT:- On perusal of records available, these writ petitions are disposed of by remanding these cases to the respondents concerned to consider afresh the cases of the petitioners on the issue of their entitlement of benefit of input tax credit in question by considering the documents which the petitioners want to rely in support of their claim of genuineness of the transactions in question and shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prasad Banerjee Mr. Somnath Ganguli Ms. Sabnam Basu Ms. Manasi Mukherjee Mr. Sukalpa Seal for Customs Mr. S.N. Mookherjee, Advocate-General Mr. A. Ray, Government Pleader Md. T.M. Siddiqui Mr. S. Mukherjee Mr. D. Ghosh Mr. N. Chatterjee for the State ORDER In view of similarity in facts and questions of law involved in the writ petitions in item nos. 1, 4, 6 and 8 - WPA No.23512 of 2019, WPA No.6768 of 2020, WPA No.7285 of 2020 with CAN No.1 of 2020 and WPA No.8289 of 2021, these are heard together and disposed of by a common order. The petitioners in those writ petitions are aggrieved by the impugned notices issued by the respondents concerned for not allowing the petitioners, who are the purchasers of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eady been cancelled with retrospective effect covering the transactions period in question. The main contention of the petitioners in these writ petitions are that the transactions in question are genuine and valid by relying upon all the supporting relevant documents required under law and contend that petitioners with their due diligence have verified the genuineness and identity of the suppliers in question and more particularly the names of those suppliers as registered taxable person were available at the Government portal showing their registrations as valid and existing at the time of transactions in question and petitioners submit that they have limitation on their part in ascertaining the validity and genuineness of the supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve rely on the following decisions: 1) Commissioner of C. Ex. East Singhbhum v. Tata Motors Ltd. reported in 2013 (294) ELT 394 (Jhar). 2) R.S. Infra-Transmission Ltd. v. State of Rajasthan through its Secretary, Ministry of Finance in Civil Writ Petition No.12445/2016 passed by the High Court of Rajasthan Bench at Jaipur. 3) Commissioner of Trade Taxes, Delhi 66 Ors. v. Arise India Limited Ors. reported in TS-2 SC-2018-VAT. 4) On Quest Merchandising India Pvt. Ltd. v. Government on NCT of Delhi, reported in TS314-HC 2017 (Del)-VAT; 2018 (10) GSTL. 182 (Del); 5) M/s. Tarapore Company, Jamshedspur v. The State of Jharkhand in W.P.(T) No. 773 of 2018 passed by Jharkhand High Court; 6) Gheru Lal Bal c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncerned to consider afresh the cases of the petitioners on the issue of their entitlement of benefit of input tax credit in question by considering the documents which the petitioners want to rely in support of their claim of genuineness of the transactions in question and shall also consider as to whether payments on purchases in question along with GST were actually paid or not to the suppliers (RTP) and also to consider as to whether the transactions and purchases were made before or after the cancellation of registration of the suppliers and also consider as to compliance of statutory obligation by the petitioners in verification of identity of the suppliers (RTP). If it is found upon considering the relevant documents that all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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