2023 (8) TMI 1037

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.... For the Respondents : Mrs.E.Ranganayaki Special Government Pleader ORDER Mrs. E. Ranganayaki, learned Special Government Pleader takes notice on behalf of the respondents. 2. The petitioner, a wholesale dealer in stainless steel items appears to have purchased steel products from M/s.Kiran Distributors and resorted to have passed on ineligible Input Tax Credit to numerous tax payers i....

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....(c) of the TNGST Rules, 2017. 5. The case of the petitioner is that blocking of the Input Tax Credit is incorrect as the petitioner is being denied the utilization of input tax credit availed on the purchases made from various buyers for discharging tax liability. 6. The learned counsel for the petitioner has placed reliance on the decision of the Punjab and Haryana High Court in Rajnandini ....

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....eason recorded by the Authority for exercising power under rule 86A of the CGST Act, 2017 which would show independent application of mind that can constitute reasons to believe which is sine qua non for exercising power under rule 86A of the CGST Rules. It is trite law that a speaking order has to be self sustainable and respondents at this stage cannot be allowed to justify the same by adding re....

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....ted case (referred to supra) is distinguishable in the facts of the present case as the intimation issued to the petitioner categorically states that the Office of the respondents has received report that the trader/supplier namely M/s.Kiran Distributors was non-existing entity and had not conducted any business activity at the address for which, registration was obtained and found to have passed ....