9911796707
TMI Blog2023 (1) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent no. 3. Facts in brief, are that petitioner no. 1 is the driver of the seller, while petitioner no. 2 is a private limited company incorporated under the provisions of the Indian Companies Act having its registered office and principal place of business at Gautam Buddh Nagar and unit at Muzaffar Nagar. Petitioner no. 2 is engaged in the business of smelting and manufacture of lead from scrap and old non-guaranteed batteries. On 25.04.2022, petitioner no. 2 placed an order for purchase of scrap batteries of around 15,150 kgs. to M/s. Sunshine Overseas, New Delhi. The goods were dispatched by the seller firm, M/s. Sunshine Overseas, New Delhi through Haridwar Roadways, Vehicle No. UP 12 BT 7179, along with an e-way bill and other a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents accompanying the goods declared that the sale was made to petitioner no. 2. On the vehicle being intercepted and statement of petitioner no. 1/driver having been recorded it was found that the goods were loaded from Mayapuri, Delhi which is 18 kms. away from the principal place of business of selling dealer which is Rajeev Nagar, Delhi. The loading of goods was made from undeclared place. According to him, the e-way bill declared goods to be loaded from Rajeev Nagar, Delhi. A physical inspection conducted at the business place of the selling dealer, M/s. Sunshine Overseas, it was found that the firm was not existing and its registration was suspended by the adjudicating authorities. According to him, notices were issued by respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness transaction was being done from that place and the GST registration was suspended on 04.05.2022. The selling dealer till date has not responded to the notice of the taxing authorities nor has come forward to state that goods were sent by him through the e-way bill alleged to have been generated from the portal from the address mentioned therein. The taxing authorities had also scrutinized the records of the selling dealer for the assessment year 2021-22 and found that it was not indulging in any sale and purchase and bogus transactions were only made for claiming ITC. The Assistant Commissioner/ respondent no. 4 had recorded categorical finding that no reply has been given disclosing the banking transaction made between the parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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