2025 (2) TMI 173

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....ON'BLE PIYUSH AGRAWAL, J. Heard Mr. Ajay Kumar Yadav, learned counsel for the petitioner and Mr. B.K. Pandey, learned ACSC for the State-respondents. By means of present petition, the petitioner is assailing the order dated 1.5.2024 passed by respondent no. 2 and the order dated 14.3.2023 passed by respondent no. 3. Learned counsel for the petitioner submits that a very short controve....

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....rther submits that the respondent authorities have wrongly recorded the fact that GSTN are not mentioned in the certificates, therefore, benefit of input tax credit has been denied. Per contra, learned ACSC supports the impugned order and submits that the proceedings has rightly been initiated as the petitioner has failed to prove the genuineness of the transactions. He submits that the petitio....

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....ed along with the writ petition, which has not been denied. Once the certificate as per the Government Order was there, which has not been denied, the benefit of the same has been denied on the alleged ground that GSTN have not been mentioned in the certificates. However, on perusal of the certificates annexed along with the writ petition, it appears that GSTN have specifically been mentioned ther....