2023 (12) TMI 554

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....Kesharwani) For the Petitioner : Shri Pawan Dwivedi - Advocate For the Respondents : Shri Praveen N. Surange - Advocate ORDER Petitioner, an assess having registration No.23ACLPG9479N2ZT is engaged in trading of sanitary wares and other items. The assessment year is 01.04.2018 to 31.03.2019. In terms of the Central Goods and Services Tax Act, 2017 (for brevity, the 'CGST Act') ....

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....tioner filed reply to the notice on 27.01.2023 and denied the allegation that the registrations of dealers for the assessment year 2018-19, from whom purchases were made were cancelled at the relevant time, i.e., 2018-19. However, it was also indicated that in case of any discrepancy please send the list of dealers whose registrations were cancelled by the department. Thereafter, an intimation dat....

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....t of much relevance and is only reletable to payment of interest of Rs. 65/- for the delay in filing return. 7. Shri Dwivedi, learned counsel for the petitioner with aforesaid submissions further states that in the facts and circumstances of the case in hand, rules 99, 100 and 142 of the Central Goods and Services Tax Rules suggest that the Revenue shall be obliged to provide details on being a....

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....put Tax Credit unauthorisedly and illegally. 10. We have perused the impugned show cause notice and reply submitted by the petitioner. 11. During the course of arguments it is transpired that admittedly there is no express/physical letter by the respondents on record showing cancellation of the registration of any of the dealers / suppliers in question retrospectively particularly for releva....