2023 (9) TMI 1170

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..... Saurabh Kapoor, Addl. A.G. Punjab *** RITU BAHRI, J. 1. The present petition has been filed seeking quashing of order dated 18.05.2021 (P-4) and show cause notice dated 09.04.2021 (P-3). 2. Petitioner is a proprietorship concern engaged in the business of trading of iron and steel goods and is duly registered under CGST Act, 2017 and PGST Act, 2017 vide GSTIN 03AGDPK4379F1ZK. Petitioner pu .....

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..... dated 09.04.2021 (P-3) issued to the petitioner stating that one person namely Ganga Ram was arrested under Section 132 of the Act and petitioner had made purchases from few firms which were directly or indirectly in control of Ganga Ram. The respondent raised the demand of alleged inadmissible ITC on account of purchases made from M/s Roli Trading Co and M/s Gautam and Co, who have allegedly pass .....

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..... the respondent in the show cause notice and impugned order has shown taxable value of the goods purchased from the said supplier to Rs. 25,52,547/- and the tax charged on the said transactions is Rs. 4,59,459/-. To the same effect is the ledger account of M/s. Gautam and Co. (P-6) 6. After hearing learned counsel for the parties, the present writ petition deserves to be dismissed as the petition .....

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