2024 (8) TMI 1311

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....9 of 2024 - -<br>GST<br>HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Mr Abhay Desai. For the Petitioner(s) No. 1: Mr D K Trivedi (5283). For the Respondent(s) No. 2: Mr Siddharth H Dave (5306). For the Respondent(s) No. 1,3,4: Mr Chintan Dave, AGP. IA ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) ....

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....thority for invoking the provision of section 16 (2) (c) of the GST Act. It was further submitted that the petitioner has purchased the goods from the suppliers whose registrations have been cancelled subsequently and therefore, the petitioner would not be liable to pay the GST which is included in the invoices and the payment is made by the petitioner through banking channel. 4. Learned advocate....

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....2) (c) of the GST Act as there is no finding in the impugned order that the supplier of the goods is not available. 7. It was stated by learned advocate Mr. Desai at bar that the supplier has already preferred an appeal challenging the cancellation of registration numbers with retrospective effect. 8. It was therefore, submitted that there is a prima facie case in favour of the petitioner as the....