2023 (11) TMI 1201

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....d Special Government Pleader for the respondent. 3. In these two writ petitions, the petitioner has challenged the impugned Assessment order dated 27.06.2023 for the Assessment years 2018-2019 and 2019-2020. By the impugned order, the respondent has confirmed the demand proposed in DRC 01A and DRC 01 issued to the petitioner for the respective Assessment years seeking to demand the input tax credit availed by the petitioner on the strength of invoices raised by one M/s.C.A.Gowtham Steels. 4. The petitioner's case is that the same supplier has supplied the scrap steels MS scrap to the petitioner as also the petitioner's sister company namely M/s.Tarsun Steels India (P) Limited and similar notices were issued to both the petitio....

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.... has been denied stating that the supplier was not in existence. It is therefore submitted that the impugned order is liable to be quashed. 8. Defending the impugned order, the learned Special Government Pleader for the respondent on the other hand would submit that the impugned order is well reasoned and requires no interference. It is submitted that the petitioner has replied only intimation notice dated 07.07.2022. Thereafter, the petitioner was issued with DRC -01A and DRC-01 for the respective Assessment years on 18.07.2022 and 11.01.2023. However, the petitioner failed to participate in the personal hearing which was proposed to be held on 27.01.2023 and 17.03.2023. 9. That apart, the learned Special Government Pleader for the r....

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....tral Authority. As far as the said M/s.Tarsun Steels India (P) Limited is concerned, the Central Authority vide order dated 10.02.2023 bearing reference C.No.GEXCOM/AE/MISC/575/2022-AE has held as follows:- "This has reference to this Office letter to even No.dated 06.07.2022 with regard to verification of input tax credit of Rs.86,25,650/- (CGST-Rs.43,12,825/- + SCGSTRs. 43,12,825/-) availed by M/s.Tarsun Steels India (P) Limited, Tiruppur, during the periods from July 2017 to March 2021, based on tax invoices issued by M/s.C.A.Gowtham Steels, Coimbatore (GSTIN:33AGSPA0814C1Z2). On verification of documents viz., Purchase invoices, e-way bills, stock statement, ledger accounts, bank statement etc., submitted by you vide your lette....