2025 (1) TMI 1082

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....n 74 (9) of the WBGST/CGST Act, 2017 (for short, "the Act") dated 10th July, 2024. 3. The appellants were issued a pre-show cause notice under Section 73 (5) of the Act dated 16th August, 2023 on the allegation that the appellants had claimed input tax credit against supply received form non-existent RTPs whose registration has been cancelled. The details were enclosed in the annexure to Form GST DRC-01A. 4. The appellants on receipt of the pre-show cause notice submitted their reply dated 6th October, 2023. Among other things they stated that they have effected purchases from three enterprises and all the purchases made were properly accounted by them and claimed ITC as and when shown in GSTR-2A and they have also cleared their accou....

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....terating the earlier reply dated 16.10.2023 and submitted that they have purchased goods from local dealers; cost of material/goods is inclusive of freight and that they do not provide any expenses as carriage inwards as it is included in the cost of the goods. 11. Thus, what was required to be considered by the adjudicating authority is whether the assessee had complied with the requirements under Section 16 (2) of the Act. 12. The adjudicating authority passed an order under Section 74 of the Act on 10th July, 2024. 13. On a perusal of the same, we find that the adjudicating authority has not dealt with the issue as to what would be the effect of retrospective cancellation of a supplying dealer on the claim of input tax credit ma....

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....com 1747 (SC). The other decisions of the learned Single Benches of the High Court have also been referred to. 19. However, these submissions does not appear to have been considered by the assessing officer as there is no recording of any finding with regard to the decisions which were relied on by the assessee. 20. Reliance was also placed on the decision of the Division Bench of this High Court in MAT 855 of 2022 and MAT 856 of 2022 dated 16th September, 2022 in the case of Assistant Commissioner of State Tax, ITC Investigation Unit v. LGW Industries Limited & Ors. Reliance was also placed on the decision of the Division Bench of the High Court at Delhi in the case of APN Sales and Marketing v. Union of India in (2024) 22 Centax 218....