TMI Blog2022 (6) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... and CGST has been paid by the petitioner. Further the petitioner has also not been afforded proper opportunity to rebut/respond to the demand notice as he was bed ridden at that time. Matter requires consideration - List/put up this matter in the week commencing 8th of August 2022. - Writ Tax No. - 110 of 2022 - - - Dated:- 22-6-2022 - Hon'ble Shree Prakash Singh, J. For the Petitioner : Mudit Agarwal For the Respondent : C.S.C. ORDER HON'BLE SHREE PRAKASH SINGH, J. Heard learned counsel for the petitioner and Sri Shobhit Saxena, learned Additional Chief Standing Counsel for the State and perused the record. Instant writ petition has been filed by the petitioner assailing the order dated 31.3.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mustard khali has been purchased, was not found in existence and further no SGST and CGST has ever been paid by the M/s Shree Trading Company. It is also mentioned in the notice that the petitioner had taken undue benefit of ITC on supplies received from M/s Shree Trading Company. On receiving the notice, the petitioner submitted reply on 28.9.2020 annexing therewith documents pertaining to the transactions, which clearly establishes genuineness of the transactions between the petitioner and M/s Shree Trading Company. On 6.11.2020, the petitioner received ex-parte order passed under Section 74 reversing the ITC of Rs.2,55,164/- CGST Rs. 2,55,164 SGST, and thus, demand of Rs.6,17,746/- was made from the petitioner. The petitioner bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent authority submits that there is specific finding of the appellate authority that M/s Shree Trading Company is a fake company and the aforesaid CGST and GST were never paid by the petitioner and, as such, the Appellate Authority has rightly passed the order. Having heard learned counsel for the parties and after perusal of the record, it is prima facie evident from the Annexure No. 8 that M/s Shree Trading Company is registered on the portal of the GST. It is also evident therefrom that SGST and CGST has been paid by the petitioner. Further the petitioner has also not been afforded proper opportunity to rebut/respond to the demand notice as he was bed ridden at that time. Matter requires consideration. Let the counter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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