2023 (9) TMI 1651

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....rnment Pleader. 2. The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner, who is running a proprietorship firm by the name and style 'M/s N S Metals'. The Assessing Authority, in assessment proceedings under the provisions of the GST Act, denied the claim of the petitioner for an input tax credit of Rs. 46997/- under the CGST and the same amount under the SGST. The Assessing Authority has levied interest of Rs. 43,618/- under the CGST and the same amount under the SGST, and Rs. 10,000/- each penalty has been imposed under the CGST and SGST. The total tax, interest and penalty has been assessed at Rs. 2,01,230/-. The petitioner was issued a show cause notice under Section 73(1) of the CG....

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....eceived the goods or, as the case may be, services-- (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person. (ba) the details of input tax credit in respect of the said supply communicated to such registered person under Section 38 has not been restricted; (c) subject to the provisions of section 41, the tax charged in respect of such supply has been actually pa....