TMI Blog2023 (10) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... due process has not been followed in cancellation is concerned, the said argument has not been raised at any stage nor any pleading has been made in this respect in the writ petition. In view of the aforesaid fact, this Court does not permit the petitioner to raise the said argument for the first time in the present writ petition even without there being any pleading made in the writ petition in this respect, hence, the said argument is rejected. The fact remains that if the petitioner is in compounding, the benefit of input tax credit cannot be availed, hence there cannot be any evasion of tax, if the registration of the petitioner was cancelled on 30.11.2018, the generation of e-way bill, which has not been disputed to be genuine, the sei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Surat Gujrat vide invoice no. G/2863 dated 6.12.2018 with e-way bill no. 691059273769 and invoice no. G/2985 dated 11.12.2018 with e way bill no. 691060509997. 5. The said goods on its onward journey from Surat to Agra, UP through Truck No. UP 80 CT 9887 had intercepted during transit on 19.12.2018 and thereafter respondent no. 2 on 20.12.2018 has detained the goods along with vehicle in question in Form GST MOV 06 on the ground that GSTIN NO. 09BUYPD2872C2ZD was not found on the website and same has been cancelled by the department on 30.11.2018, therefore the goods have been transported by the petitioner with intention to evade the tax. Thereafter notice under Form GST MOV 07 was issued and value of the goods were determined and imposed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be generated as after cancellation of registration, the website/portal automatically locks the process of generation of e-way bill and nobody can access the portal after cancelling the GSTIN. 8. He further submits that on the one hand the petitioner has neither been communicated with regard to cancellation of registration and on the other hand e-way bill was generated from the official portal. He submits that the said two things cannot happens together. He submitted that even no benefit would accrue to the petitioner as input tax credit can not be claimed as the petitioner has opted for compounding and it is a matter of common knowledge that once a dealer opted for compounding, he cannot avail the benefit of input tax credit. Hence there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also not in dispute that two G.S.T. registration numbers were granted to the petitioner and since there was some technical glitch the first GSTIN No. 09BUYPB2872C1ZE could not be accessed with the login credentials provided therefore, subsequent GSTIN no. i.e. 09BUYPD2872C2ZD was allotted to the petitioner, which is alleged to have been cancelled. It is also not in dispute that from the GSTIN no. which is alleged to be cancelled, the petitioner has accessed the portal and downloaded all the relevant forms accompanying the goods in question at the relevant point of time. Once the GSTIN registration of the petitioner was cancelled, the access of the portal cannot be made. The genuineness of the e-way bill as well as tax invoice accompanying w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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