2024 (5) TMI 914

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....ned standing counsel JUDGMENT (PER HON'BLE THE CHIEF JUSTICE MS. RITU BAHRI) Notice of motion. 2. Ms. Puja Banga, learned Standing Counsel, accepts notice on behalf of the State. 3. The appellant in the present case is engaged in retail and wholesale business of iron scrap and waste with its principal place of business, District Udham Singh Nagar, Uttarakhand. A copy of the registration of....

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.... appeal is that the appellant had purchased the goods from the suppliers through proper invoices, and has made proper payments through banking channel along with applicable GST. If the suppliers have not filed their returns, then proceedings under section 74 of the Goods and Service Tax, 2017, cannot be initiated against the appellant for availing the benefit of ITC in a fraudulent manner. Learned....