2023 (11) TMI 294

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.... number CG-DL-E-14092023-248743 dated 14.09.2023. 3. By means of this writ petition, the petitioner is assailing the order dated 15.7.2020 under Section 74 of the Act relating to period of May 2018 to June 2018 for A.Y. 2018-19 and the order dated 20.7.2021 passed by Commercial Tax Officer Sardhana, Sector Meerut, respondent no. 2 as well as order dated 26.10.2021 passed by Additional Commissioner, Grade -2 (Appeal) II, Commercial Tax, Meerut A.Y. 2018-19, under Section 74 /161 of UP GST Act. 4. Learned counsel for the petitioner has submitted that during period of 1.10.2017 to 21.3.2019 compounding was filed which has been accepted; once compounding has been accepted the petitioner cannot claim the benefit of input tax credit. He sub....

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....being availed by the petitioner. He further submitted that observation of the authorities below is perverse with regard to the observation made that Rohit Coal Trader has not paid the legitimate tax are concerned, Rohit Coal Trader has filed GSTR-1 and GSTR 3 B which could not be submitted without payment of tax. He prays for allowing the writ petition . 6. Per contra, Mr. Rishi Kumar, learned A.C.S.C. has supported the impugned orders and submitted that it is not in dispute that the petitioner has opted for compounding but merely opting for composition will not prohibit the respondents for initiating the proceedings under Section 74 of the Act. He further submitted that purchases have been shown by the petitioner from Rohit Coal Traders....

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....ed his return for A.Y. 2018- 19 ie. GSTR-1 and GSTR-3B. It is a matter of common knowledge that after filing of GSTR -1, an auto pop up widow would be opened for filing of Form GSTR 3 B for payment of tax and form GSTR 2 A can be viewed by the purchaser of goods in question. Once the said form was generated and the said fact has not been disputed by the authorities below while passing of the impugned order, which goes without saying that at the time of transaction, purchaser and supplier both were registered. However at the subsequent time if the seller i.e. Rohit Coal Trader was found non- existence, the proceeding can be initiated but the authorities has failed to consider the fact that GSTR returns as prescribed under the Act was filed b....