TaxTMI 
TaxTMI 
2025 (8) TMI 234
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....en filed for grant of following reliefs: (i) For the issuance of an appropriate writ/order/ direction or a writ in the nature of certiorari quashing and setting aside the order dated 17.3.2025 passed in GST MOV-09 under Section 129(3) of the Central Goods and Services Tax Act, 2017 ("the Act"), whereby penalty of Rs. 3,43,075/- has been levied, specifically for the reason that the said order fails to prove any intent to evade on part of the Petitioner and further because all requisite documents for conveyance of the goods were admittedly available with the petitioner. (ii) For the issuance of an appropriate writ/ order/ direction or a writ in the nature of mandamus directing the Respondents to refund a sum of Rs. 3,43,075/....
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.... for payment of GST only to avoid the payment of GST. Further, during the course of verification, it was noticed that the said supplier had declared inwards/purchases which appears to be fake or not related in furtherance of its business and only meant for availing irregular Input Tax Credit during the Financial Year 2023-2024 & 2024-2025, which are as under: FINANCIAL YEAR 2023-2024 GSTIN 19ABQPV4628NIZK TYPE Supplier GSTIN Legal Name Trade Name Registration Status Registered with Taxable value ....
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....FP0428M1Z0 PIONEER ENTERPRISE PIONEER ENTERPRISE Suspended CENTER 661760 119116.8 99.80% Suspended 19ATFPK1808C1Z0 VARUN KUMAR JAGANNATH ENTERPRISE Cancelled STATE 647200 116496 99.70 Back Date cancelled 19AAJCB5836D1ZL BRAHSAM SCRAP SOLUTION PRIVATE LIMITED BRAHSA M SCRAP SOLUTION PRIVATE LIMITED Cancelled CENTER 643840 115891.2 100.00% Cancelled 19CAUPB1618P1Z4 RUKSANA BIBI SK ENTERPRISE Cancelled CENTER 633300 113994 100.00% Cancelled 19IKQPD7200F1Z2 PRASHANT DEOMANI SCOPE INDUSTRIES Cancelled STATE 621743 111913.74 99.85% Cancelled 19CRIPJ3681D1ZN VISHAL JAISWARA JAISWARA ENTERPRISE Cancelled ....
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....Z PRANAY GUPTA POWER PLUS Cancelled 6340287 1141251.66 99.93% Cancelled 190DQPK6806R1Z5 ANIL KUMAR SKY ENTERPRISE Cancelled STATE 4616980 831056.4 99.92% Back date cancelled 19ABFFP9260K1ZM P C SALES P C SALES Cancelled 4411484 794067.12 0.00% Cancelled 19ESAPG2872L1ZE PRANAY GUPTA SCRAVY SALES Cancelled 4058833 730589.94 99.89% Cancelled 19ACBFM4805G1ZB MADE EASY COMPANY MADE EASY COMPANY Cancelled 3929160 707248.8 99.89% Cancelled 19AAKFI3512K1Z7 INPAT TRADING CO ISPAT TRADING CO Cancelled STATE 3790968 682374.24 99.99% Cancelled / Registered in 84 19A....
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....per investigation. 5. It was for this precise reason that the goods and the conveyance used for the movement of goods were detained by the respondents and accordingly notice in FORM GST MOV 07 dated 12.03.2025 was issued to the person in charge/driver of the said vehicle. 6. The petitioner replied to the same, vide reply dated 17.03.2025, wherein it is submitted that before dispatch of the said goods, (one) e-Tax Invoice bearing No. 1126 (IRN:-8ada38572fb1f512917c674d3 fed241c74e013c2b47f3480febdfc673ccc7750) dated 08.03.2025 had been generated from the GST Portal and an E-Way Bill was also generated from the portal bearing number-871506739013 dated 08.03.2025 having validity upto 16.03.2025 at 03:40 PM for covering a distance of 1485....
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....by the Rajasthan Haryana Roadlines and weighment slip bearing no. 44692 dated 08.03.2025 issued by Maa Kali Weigh Bridge. This is the precise contention raised even in this petition while assailing the order passed by the respondents. 8. We have heard the learned counsel for the petitioner and have gone through the documents placed on record and find that no doubt the petitioner had generated the e-Invoice and E-Way Bill from the common portal but the loading point of the goods located in the said vehicle has been found to be different from the one declared in the E- Way Bill and the same has been corroborated by the statement of the driver as well as the GPS location shared by the transporter/driver. The actual loading point of the said....