2024 (8) TMI 987

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....f. W.P.(C) 8438/2024 3. Issue notice. 4. Learned counsel appearing for the respondents accept notice. 5. The petitioner has filed the present petition, inter alia, praying as under: "a) Issue a writ of Certiorari, or any other suitable writ, order, or direction, to quash/set aside the impugned order dated 18.04.2024 & also Show Cause Notice dated 11.12.2023 b) Issue a writ of Certiorari, or any other suitable writ, order, or direction, thereby declaring that GST registration of M/s. SK Trader (GSTIN:07EKZPK4297Q1ZP) M/s. Sunrise Marketing (GSTIN:07HCQPS6174C3ZZ), M/s Shree Racee Sales Corp (GSTIN: 07CGPPM9162A1Z7) & M/s Suryaditya Metals (GSTIN: 07JPEPS2502K1ZN) cannot be cancelled retrospectively for the perio....

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.... 5 6 7 1 Supplier registration cancelled before date of invoice 813422 813422 0 0 1626844 2 Supplier failed to file GSTR-3B and did not pay tax on the invoices declared in GSTR-01 0 0 0 0 0 3 Supplier filed GSTR-3B with Nil turnover and did not declare or pay tax corresponding to the invoices declared in GSTR-01 0 0 0 0 0 4 Total (S.NO. 1+2+3) 813422 813422 0 0 1626844" 9. The said tabular statement indicates that the demand proposed to be raised in the impugned SCN is on the ground that GST registration of suppliers from whom the petitioner had availed supplies, was cancelled prior to the date of invoices. 10. The petitioner claims that it ha....

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....the GST portal and found that the out of 06 cancelled suppliers two suppliers viz. M/s Durga Traders (GSTIN: 07ANAPJ4201F1ZO) and M/s. SM Traders (GSTIN: 07JYSPS5122Q1Z9) have been cancelled due to return defaulter and the suppliers have paid the due tax hence, demand of the these suppliers are dropped. Further, rest of the suppliers are cancelled due to GSTR-3B/Suspicious transactions/Non-existing/Others. hence, the difference tax demand i.e. Rs. 6,76,751/- under SGST and Rs. 6,76,751/- under CGST is payable along with interest and penalty thereon by taxpayer (DRC-07 attached)" 12. It is apparent from the above that the respondents have not considered contentions raised by the petitioner in its reply to the impugned SCN, including that ....