TaxTMI 
TaxTMI 
2021 (12) TMI 1098
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....ion more particularly in the nature of MANDAMUS holding that the impugned Order vide A.O.No.ZH3709210D89763, dated 27.09.2021 for the Tax Periods 2017-18 (07/2017 to 11/2017 and 01/2018) whereby he has disallowed the Input Tax Credit of Rs. 72,84,060-00 under the IGST Act, 2017 and further imposed Penalty equal to the said tax and interest @ 24% u/S. 50(3) that too from the relevant Tax Periods though the said tax and penalty were imposed for the first time under the impugned order in the facts and circumstances of the case, is arbitrary, without jurisdiction, without authority, contrary to law, violative of the principles of natural justice and illegal and consequently set aside the same and pass such other order....." 2. The petitioner i....
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....nvoices, (2) E-Sugam issued by the dealer for the transportation of goods, (3) Stock register maintained for purchases and issued for production, (4) Bank ledger for confirmation regarding payment made to the said Vendor dealer through RTGS, (5) Bank statements regarding confirmation of payments have been realized by the Vendor towards sales effected to the petitioner and (6) Form-2 regarding filing of GST returns by the Vendor. It was submitted that the petitioner had received invoices and vehicles from M/s. Samadani Traders which are not in dispute and he has discharged his liability by paying 18% GST on the goods purchased to M/s. Samadani Traders through RTGS. Thus, it was submitted that mere statement of M/s. Samadani Traders would not....
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....opriate action in the matter would not be fully independent in deciding the issue and it would be a mere formality by moving before him. 5. Learned Government Pleader, Commercial Tax, submitted that the apprehension expressed by the petitioner with regard to the Appellate Authority being guided by the direction to take action in the matter is misplaced for the reason that the direction was to take action based on what had factually emerged from the investigation against M/s. Samadani Traders. It was submitted that since the vendor of the petitioner admitted that it had received the invoices from its vendor and had passed on the same to the petitioner, without actually delivering any goods/materials, clearly a fraud was committed in the ent....
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....sion of learned Government Pleader, Commercial Tax. Though learned counsel for the petitioner has raised issues which require consideration, but since the same are based on facts which are still not admitted or proved, the exercise has to be gone into initially with regard to the factual aspect of the matter and thereafter only the law can be applied once such factual aspects are clear before the concerned authority or the Court. 7. In such view of the matter, this Court also feels that the matter can better be appreciated and gone into by the Appellate Authority which would be in a position to take a view with regard to issues raised by the petitioner in accordance with law after giving full opportunity of hearing to the petitioner. 8. F....