9911796707
TMI Blog2024 (8) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. 4. Learned counsel appearing for the respondents accept notice. 5. The petitioner has filed the present petition, inter alia, praying as under: "a) Issue a writ of Certiorari, or any other suitable writ, order, or direction, to quash/set aside the impugned order dated 18.04.2024 & also Show Cause Notice dated 11.12.2023 b) Issue a writ of Certiorari, or any other suitable writ, order, or direction, thereby declaring that GST registration of M/s. SK Trader (GSTIN:07EKZPK4297Q1ZP) M/s. Sunrise Marketing (GSTIN:07HCQPS6174C3ZZ), M/s Shree Racee Sales Corp (GSTIN: 07CGPPM9162A1Z7) & M/s Suryaditya Metals (GSTIN: 07JPEPS2502K1ZN) cannot be cancelled retrospectively for the period in which the aforesaid firms have filed their respectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 0 1626844 2 Supplier failed to file GSTR-3B and did not pay tax on the invoices declared in GSTR-01 0 0 0 0 0 3 Supplier filed GSTR-3B with Nil turnover and did not declare or pay tax corresponding to the invoices declared in GSTR-01 0 0 0 0 0 4 Total (S.NO. 1+2+3) 813422 813422 0 0 1626844" 9. The said tabular statement indicates that the demand proposed to be raised in the impugned SCN is on the ground that GST registration of suppliers from whom the petitioner had availed supplies, was cancelled prior to the date of invoices. 10. The petitioner claims that it had duly complied with Section 16 of the CGST Act. The petitioner has also annexed with its reply the tax invoice, proof of receipt, bank statements a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) have been cancelled due to return defaulter and the suppliers have paid the due tax hence, demand of the these suppliers are dropped. Further, rest of the suppliers are cancelled due to GSTR-3B/Suspicious transactions/Non-existing/Others. hence, the difference tax demand i.e. Rs. 6,76,751/- under SGST and Rs. 6,76,751/- under CGST is payable along with interest and penalty thereon by taxpayer (DRC-07 attached)" 12. It is apparent from the above that the respondents have not considered contentions raised by the petitioner in its reply to the impugned SCN, including that it cannot be mulcted with liability on account of retrospective cancellation of the GST registration of its suppliers. The petitioner also claimed that it had paid the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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