2023 (11) TMI 351

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....r. Rakesh Kumar, Adv. For the Respondents Through: Mr. Vijay Joshi, Sr. Standing Counsel (CBIC). VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning a common order dated 10.12.2021 (hereafter 'the impugned order'), whereby the appeals preferred by the petitioner (Appeal No. 160- GST/Appeal-1/North/2021, Appeal No. 161- GST/Appeal-1/North/2021 & Appeal ....

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....stated that the Adjudicating Authority had noticed that the petitioner had availed of input tax credit in respect of one or more entities which were "non-existent / high risk". The petitioner was called upon to submit the following documents within a period of 15 days from the date of the show cause notices: "(a). Certified copy of all input/ invoices; (b) Bank statement showing ....

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....rity upheld the order rejecting the petitioner's application for refund. 6. It is the petitioner's case that the payments were made within the stipulated time and that the suppliers from whom the petitioner had availed of supplies were existent dealers. The petitioner has produced a screenshot from the website indicating that the GST registration of M/s. Yamuna Overseas is still active and exta....

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....supplies beyond the period of one hundred and eighty days from the date of issuance of invoices. Thus, the orders passed by the Adjudicating Authority proceed on a ground, which was not put to the petitioner at the material time. The show cause notice also did not mention the specific registered dealer (M/s Yamuna Overseas) which is alleged to be non-existent. 9. In view of the above, we consid....