2022 (5) TMI 786

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....engupta, Mr. T. Ahmed Khan.........for the petitioner. Mr. Amit Kr. Chaturvedi.........for the UOI, Mr. A. Ray, Mr. S. Mukherjee,Mr. T. M. Siddiqui, Mr. D. Ghosh,..........for the State. Heard learned advocates appearing for the parties. These writ petitions have been filed by the petitioners being aggrieved by the action of the respondent GST concerned denying the benefit of Input Tax....

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....ontend that petitioners with their due diligence have verified the genuineness and identity of the suppliers in question and more particularly the names of those suppliers as registered taxable person were available at the Government portal showing their registrations as valid and existing at the time of transactions in question and petitioners submit that they have limitation on their part in asc....

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....ss the department/respondents establish with concrete materials that the transactions in question were the outcome of any collusion between the petitioners/purchasers and the suppliers in question. Petitioners further submit that all the purchasers in question invoices-wise were available on the GST portal in form GSTR-2A which are matters of record. Considering the facts as recorded, withou....

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....to the respondents officer concerned to consider afresh on the issue of their entitlement of benefit of input tax credit in question by considering the documents which the petitioners intend to rely in support of their claim of genuineness of the transactions in question and the respondent concerned shall also consider as to whether payments on purchase in question along with GST were actually pai....