2024 (12) TMI 919

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....he alleged supplier is in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in trading of paper board waste etc. and registered under GST Act. The petitioner, for the period in dispute ie., 2021-22, has filed its returns reporting a total taxable value of Rs. 1,64,85,795/- in GSTR-3B. The petitioner claimed Input Tax Credit on the alleged supplies received from one Tvl.Thirumuruga Traders bearing Registration in GSTIN 33PZZPG2948G2ZX. The claim of ITC made by the petitioner on such supplies was rejected vide impugned order dated 20.03.2023 on the premise that Tvl.Thirumuruga Traders is a bill trader and that there were no actual movement of goods supporte....

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....so reflected in GSTR 01 by the suppliers and was auto-populated in the petitioner's GSTR-2A . c) If for any reason, the transactions are found to be in contravention of any provision of the GST Act, the authorities ought to proceed against the suppliers and cannot deny the petitioner the Input Tax Credit. That non payment or non filing of return by the supplier cannot be a reason to reject the petitioner's claim of Input Tax Credit or fasten the liability on the petitioner. Reliance was sought to be placed on the following judgments: (i) Sri Vinayaga Agencies v. Assistant Commissioner (CT), Vadapalani-1 Assessment Circle, Chennai reported in (2013) 60 VST 283 (Mad). (ii) Althaf Shoes (P) Ltd. Vs. Assistant Commissioner (CT) Va....

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....ase, the supplier being a registered dealer, it is submitted that it does not fall within the exception laid down vide the above press release. 5. On receipt of the above reply, the respondent authorities found that the taxable person viz., Tvl.Thirumuruga Traders was not having any business at the registered place of business and it was also found that they effected a huge amount of outward supplies without having any inward supplies. They had also not effected any GST cash payment and had adjusted the fake/irrelevant ITC towards their output tax liabilities. The petitioner herein could not have received any goods thus, the petitioner was not eligible to claim Input Tax Credit. In view thereof, the proposals stood confirmed and the presen....

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....ariety of reasons inter alia including the movements by non-motorized vehicles (or) the movement of goods valued below threshold limit. It is also submitted by the learned counsel for the petitioner that there are no difference in GSTR-3B and E-way bills and that there is no proof of bill Trading. Thus, the proposal to levy tax or penalty is without jurisdiction. The respondent authority rejected these submissions on the ground that the submissions were not supported by any documentary evidence. 9. The question whether a supplier is existing or not, is a disputed question of fact which ought to be decided on the basis of evidence adduced by both assessee as well as the revenue. The examination of such disputed question of facts is foreign ....