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TMI Blog2025 (5) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner : Utkarsh Malviya, Abhinav Mehrotra For the Respondent : Parv Agarwal ORDER PER : ARUN BHANSALI, CJ 1. This petition is directed against show cause notice dated 29.07.2024 issued by respondent no. 1, Joint Director (DGGI), Zonal Unit, Meerut and order-in-original dated 22.01.2025 passed by respondent no. 3, Additional Commissioner, Central Goods & Service Tax, Meerut. Further, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upply of goods or services. The allegations pertained to eight firms from which the petitioner had made purchases, which was claimed that the transactions were through banking channels, proper invoices, transportation through e-way bills and bilties qua which it was alleged that the petitioner was engaged in circular trading and wrongful availment of ITC without actual supply of goods. It was indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the entire evidence was already available with them. Further attempt was made to establish that the findings recorded were erroneous and, therefore, the same require interference by this Court. 5. Counsel for the respondent-Department raised preliminary objection about maintainability of the petition without availing the alternative remedy of appeal. Further submissions were made that the Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature wherein the allegations pertain to fraudulent availment of ITC i.e. based on supply from non-existent firms and without receiving any actual supply, the plea would always fall within the parameters of Section 74 of the Act, as the same would be 'input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts'. The very fact that the input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available to any dealer only after he discharges burden to establish actual receipt of goods. Mere production of invoices and payment to selling dealer by account payee cheque is not sufficient. Similar is the view expressed by a Single Judge of this Court in the case of Shiv Trading (supra). 10. In view of the above fact situation, we do not find any reason to entertain the present writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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