2022 (6) TMI 1082

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....r the Respondent : C.S.C. ORDER HON'BLE SHREE PRAKASH SINGH, J. Heard learned counsel for the petitioner and Sri Shobhit Saxena, learned Additional Chief Standing Counsel for the State and perused the record. Instant writ petition has been filed by the petitioner assailing the order dated 31.3.2022 passed by the Additional Commissioner (Grade-2) (Appeals)-Second, Commercial Tax, Ayodhya. ....

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.... May 2019 to October 2019 and the seller, i.e., M/s Shree Trading Company charged Rs.2,27,038/- towards SGST and Rs.2,27,038.50 towards CGST, which is entered in the tax invoices. All the payments were made by the petitioner through banking transactions. He further added that the supplier, i.e., M/s Shree Trading Company filed all the GSTR-1 & GTR-3B for the period May 2019 to October 2019 wherein....

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....4 reversing the ITC of Rs.2,55,164/- CGST & Rs. 2,55,164 SGST, and thus, demand of Rs.6,17,746/- was made from the petitioner. The petitioner being aggrieved from the said demand, preferred an appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 before the Additional Commissioner Grade-2 (Appeals)-Second, Commercial Tax, Ayodhya-respondent no.3 against the order dated 6.....

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....nexure No. 8 of the writ petition and submitted that the petitioner has deposited SGST and CGST as mentioned in the invoices to M/s Shree Trading Company. He further submitted that in fact the appellate authority has decided the aforesaid issue on the wrong premises as the finding has been recorded that M/s Shree Trading Company is a fake company though it is recorded/entered on the G.S.T portal. ....