2023 (12) TMI 66

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....The instant writ petition has been filed seeking following relief: "...to pass an order or direction or any other proceedings one in the nature of Writ of Mandamus declaring the action of Respondents mandamus declaring the Notice dated 0212-2022 issued by Respondent No. 3 blocking the account and ITC amount sum of Rs. 34,99,550/- as State Goods and Services Tax (SGST) and Rs. 34,99,550/- as Central Goods and Services Tax (CGST) as being illegal, without jurisdiction, unenforceable and contrary to the provisions of the Constitution of India and the Central Goods and Services Tax Act, 2017, and consequently set aside the same to be invalid..." 2. Heard Dr S.V. Rama Krishna, learned Senior Counsel on behalf of Sri S.V. Vanshi Krish....

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....ment bills produced by the petitioner and have simply blocked availing of ITC declaring that the entire transactions made by the petitioner was a bogus transaction dealing with non-existing companies. 5. According to the learned counsel for the petitioner, the said action of blocking credit ledger by the respondents without giving any prior show cause notice in this regard, hence is bad in law. It was also the submitted that because of the said blockage, the petitioner is suffering heavily. 6. On the contrary, learned counsel for the State/respondent Nos. 3 to 5 contended that the petitioner had fraudulently availed ITC inasmuch as it had provided invoices from different companies which upon verification were found to be non-existing ....

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....invoices from following dealers from following dealers from 2017-18 to 2021-22. The Ace India, GSTIN :36AAGFA9373E1ZD is here by informed that, during investigation of certain dealers as mentioned below, it is prove that those firms are bogus firms (Annexure attached). Hence this office is here by blocking the ITC received from those firs against the fake invoice received is as follows. SL.No TRADE NAME GSTIN SGST CGST 1 M/S. BHAGAWATI TRADING 36DCTPS3393L1ZJ 5,27,915 5,27,915 2 M/S. GALAXY TRADING 36BRNPM1477Q1ZV 13,35,023 13,35,023 3 M/S. FAMOUS ENTERPRISES 36DOSPS8889Q1Z2 8,97,864 8,97,864 4 M/S. RAINBOW ENTERPRISES 36JWRPS9348B1ZO 7,38,748 7,38,....

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....has been obtained; or ii. without receipt of goods or services or both; or b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax charged in respect of which has not been paid to the Government; or c) the registered person availing the credit of input tax has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or d) the registered person availing any credit of input tax is not in possession of a tax invoice or debit note or any other document prescribed under rule 36, may, for reasons to be recorded in writing, not allow debi....