TMI Blog2023 (12) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... lled retrospectively - interest not paid while tax payment in cash during the months of April, May, July and November 2018 and March 2019 was delayed - HELD THAT:- Revenue though tried to justify the impugned notice, but did not produce any document to demonstrate that the registration of any of the firms was ever cancelled during the assessment year 2018-19 either in the form of averments or in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 479N2ZT is engaged in trading of sanitary wares and other items. The assessment year is 01.04.2018 to 31.03.2019. In terms of the Central Goods and Services Tax Act, 2017 (for brevity, the 'CGST Act') in vogue at the relevant time the petitioner applied for Input Tax Credit with the proof of invoices raised by various suppliers numbering 58, against which the petitioner has already paid th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, i.e., 2018-19. However, it was also indicated that in case of any discrepancy please send the list of dealers whose registrations were cancelled by the department. Thereafter, an intimation dated 27.02.2023 was sent by the respondent-department with Annexure-A repeating the same two grounds of the notice. The petitioner again approached the respondent-department on 15.03.2023 for supply of lis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es that in the facts and circumstances of the case in hand, rules 99, 100 and 142 of the Central Goods and Services Tax Rules suggest that the Revenue shall be obliged to provide details on being asked. Therefore, prays for quashment of the impugned notice. 8. Shri Surange, learned counsel for the respondents, submits that once the dealers' registrations have been cancelled retrospectively ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tedly there is no express/physical letter by the respondents on record showing cancellation of the registration of any of the dealers / suppliers in question retrospectively particularly for relevant assessment year 2018-19. Under such circumstances, nothing survives in the show cause notice to address upon on merits to the extent of discrepancy No.(i) pointed out in the notice (Annexure P/1). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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