2025 (5) TMI 987

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..... y respondent no. 3 assessing GST for the months of June-July, 2018 under Section 74 of the GST Act. 2. The submission of learned Counsel for the petitioner is that he purchased the goods from a supplier known as M/s Kali Traders during June-July, 2018, which were dispatched to him through transport for which there are invoices, bilties and e-way bills on record giving complete particulars of the .....

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..... T. It is also emphasized that the tax invoices, GSTR-2A, records of payment through Bank are sufficient to comply with the requirement of Section 16 of the said Act and entitle the petitioner to claim benefit of the input tax credit. 3. So far as the absence of the Toll Plaza receipt is concerned, it is pleaded in paragraph no. 17 of the writ petition that the transaction relates to the year 2018 .....

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..... nal Commissioner-2 (Appeal)-3, State Tax, Noida, Gautam Buddh Nagar and the order dated 24.08.2022 passed by the Deputy Commissioner, Sales Tax, Sector-I, Gautam Buddh Nagar shall remain stayed provided the petitioner deposits 30% of the assessed tax, after adjusting the amount of tax already deposited for the months of June-July 2018. 10. Let this order be communicated to the Additional Commissi .....

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