2025 (7) TMI 616

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....25 affirming the order of the Deputy Commissioner of State Tax, Siliguri Charge, Siliguri dated April 15, 2024. The allegation against the petitioner is that the petitioner claimed Input Tax Credit in respect of supplies made by Global Bitumen for the period starting from March 26, 2019 till March 28, 2019 though the supplier was found to be non-existent and non-operational at the declared place of business. 2. The adjudicating authority by the order dated April 15, 2024 held that the petitioner is liable to pay the ineligible ITC claimed and availed by him along with interest under Section 50 and penalty under Section 73(9) of the WBGST / CGST Act, 2017 and the petitioner was directed to make the payment of the amount as specified in th....

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....at there was no actual physical movement of the goods. He also submits that before the appellate authority the aforesaid documents including the GSTR 3B, GSTR 1 returns of the supplier were also produced. However, the appellate authority without considering such documents mechanically affirmed the findings of the adjudicating authority. 7. Ms. Sarkar, learned advocate appearing for the State submits that the petitioner failed to substantiate the actual physical movement of the goods by way of production of documents relating to payment of freight charges, acknowledgement of taking delivery of goods, toll receipts and payment thereof. She submits that in absence of the said documents being produced by the petitioner the authorities were j....

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....as the appellate authority only laid emphasis on the documents with regard to payment of freight charges, toll tax receipt etc. without making any endeavour to look into the materials available on records with regard to movement of goods and also failed to enquire into as to whether the requirements for availing Input Tax Credit as prescribed in the statute has been complied with or not. Though the registration of the supplier may have been cancelled subsequently but it is not in dispute that at the relevant point of time such registration was valid. The revenue has also not returned any finding whether the stand of the petitioner that the supplier has complied with the provisions under the GST Act to enable the petitioner to avail of the i....