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TMI Blog2024 (2) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... ENON K.KRISHNA MEERA V.MENON PARVATHY MENON R.SREEJITH FOR THE RESPONDENTS: SR GP VK SHAMSUDHEEN JUDGMENT Dr. Kauser Edappagath, J. The appellant is a businessman who trades in spices under the name and style "M/s Evershine Agro Spices". He is an assessee under the CGST/SGST Acts on the rolls of the 1st respondent. The 1st respondent, via Ext.P3 email communication, blocked the input tax c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent or not to be conducting any business from any place for which the registration has been obtained. In the instant case, the input tax credit of the appellant was blocked based on the enquiry conducted by the Enforcement Officer, Enforcement Squad, Karukutty, as part of the anti-fake invoice drive of the CGST department. It was found that the business establishment of the appellant was not func ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e building and running the business in it, but, he failed to produce the same. In these circumstances, we do not find any reason to remit the matter to the respondents. The appeal fails, and accordingly, it is dismissed. We make it clear, however, that nothing in this judgment shall prevent the appellant from seeking permission to take credit for a future period and the respondents from considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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