2025 (6) TMI 116

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sioner Grade-2 (Appeals), commercial Tax, Meerut/respondent no.1 for the period July, 2017 to March, 2018 and the order dated 22.10.2021 passed by the Deputy Commissioner, State Tax, Sector- 4, Meerut/Respondent no.2 for the period July, 2017 to March, 2018. 3. Learned counsel for the petitioner submits that the petitioner is a registered supplier having GSTIN and is authorized user of services of mobile recharge of M/s Bharti Airtel Ltd., Vibhuti Khand, Gomti Nagar, Lucknow for the period of 2017-18. He submits that the petitioner uses services of recharged coupons from M/s Bharti Airtel Ltd., against 7 tax invoices amounting to Rs. 1,58,46,502/- wherein the petitioner claimed ITC of Rs. 28,52,370/-. 4. He further submits that on the bil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erred an appeal, which has also been dismissed by the impugned order dated 24.06.2022. 5. Counsel for the petitioner further submits that the petitioner has no control over the seller either to file the return on time or compel the selling dealer to deposit the amount to be paid by the petitioner with government authorities. Therefore, the petitioner cannot left to suffer for fault on the part of the selling dealer. 6. In support of his submission, he has placed reliance upon the judgment of Assistant Commissioner of State Tax Vs. Suncraft Energy Pvt. Ltd., (2023) 13 Centax 189 (S.C.). 7. Per contra, learned A.C.S.C. supports the impugned order and submits that once the tax has not been deposited with the government treasury, the benefit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ligently, it is the onus upon the assessing authority to duly communicate about the said fact i.e. the purchase has been made through tax invoices and payments have been made through banking channel and therefore, the authority ought to have counterpart of the selling dealer have initiated action and action has been taken with the benefit ought to have given to the petitioner. 13. The Hon'ble Apex Court in the case of Suncraft Energy (supra) had occasioned to consider that the party who has paid the tax on invoices being raised and non-discharge of duties by the counterpart of the seller, the Court was pleased to remand the matter for making due inquiry from the supplier. 14. Similarly, the Madaras High Court in the case of D.Y. Beathel E....