2024 (10) TMI 947

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..... Ansari and Ms. Tabbassum Firdause, Advs For the Respondents: Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Adv ORDER 1. Issue notice. 2. Learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning the order dated 20.04.2024 (hereafter the impugned order), passed by the Adjudicating Authority under Section 73 of the Central Goods and Service....

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....s been paid to the Government. It is alleged that the petitioner has availed the ITC from suppliers who had not paid the tax on their outward supplies. The SCN also mentioned the names of two tax payers whose registrations were cancelled with retrospective effect. 6. The petitioner had responded to the SCN stating that the petitioner had received the supplies from the suppliers in question and ha....

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.... of the CGST Act. 9. Section 16(1) and Section 16(2)(c) of the CGST Act are set out below: "16. Eligibility and conditions for taking input tax credit.- (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him whi....

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.... to the government, either in cash or through utilisation of the ITC admissible in respect of the said supply. There is no specific finding in the impugned order that the suppliers, from whom the petitioner had availed supplies, have not paid the tax in respect of their outward supplies to the petitioner, either in cash or by utilisation of admissible liability. 11. Mr. Aggarwal, who appears for ....