2025 (8) TMI 234

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.... (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/- along with interest to the petitioner as the demand f....

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.... 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 ITC Amount ITC Payment Ratio Remarks 19AALFJ1476E127 JWALAJI DISTRIBUTORS JWALAJI DISTRIBUTORS Suspended CENTER 14756621 2656191.78 ....

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.... 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 CENTER 577920 104025.6 99.89% Cancelled 19FHGPM0557N1ZQ RAJNISH MEHTA RAM TRADERS Cancelled CENTER 561580 101084.4 99.97% Back Date cancelled 19FSTPM0575C1ZB BADAL MALLICK BM TRADERS Cancelled CENTER 559220 100659.6 100.00% Back Date cancelled 19CKIPT2580A1Z1 JATIN TRIPATHI SILICON INDUSTRIES Cancelled CENTER 521889 93940.02 99.88% Cancelled 19CKHPT5709C1ZX ANSH THAKUR PRITHVI ENTERPRISES Suspended CENT....

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....UTORS JWALAJI DISTRIBUTORS Suspended CENTER 3533666 636059.88 98.21% Registered in 7214/2523 7602/7204 19ENSPG7302E1ZU AMBAR GHOSH GHOSH ENTERPRISE Cancelled   2311361 416044.98 99.90% Cancelled 19AAWFN3268M129 NARASIMHA TRADING CO NARASIMHA TRADING CO Cancelled   2283682 411062.76 99.92% Cancelled/7204 19HQMPB7156K127 PARU BALA ZILLION AUTOMOBILES Cancelled STATE 898780 161780.4 99.87% Cancelled 19ABIFR2602Q1ZP RG TRADING CO RG TRADING CO Cancelled STATE 642879 115718.22 99.93% Cancelled 19DDDPN2403M1ZF VIRAAJ NAHATA APPLE VALLEY AUTOMOTIVE Cancelled CENTER 407930 73427.4 99.92% Back Date Cancelled 19AJTPJ5340A1Z8 MANISH JOSHI ADITYA RIBBONS Suspended CENTER 368080 66254.....

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....the Assistant Commissioner (Prev.) of CGST&CX ( Hqrs.), Ranchi as there was huge accumulation of Input Tax Credit in the ITC Credit ledger of the petitioner and the goods had been purchased from mostly unregistered persons or from suppliers whose GST Registration Certificate had either been cancelled or had been suspended and the noticee had availed and utilized ITC to the tune of Rs. 1.01 Crore and Rs. 1.03 Crore as mentioned above that on fake invoices during financial year 2023-2024 and 2024-2025. Accordingly, penalty under section 129(1)(a) and 129(1)(b) of the CGST Act, amounting to Rs. 3,43,075/- and Rs. 9,52,985/- were imposed for the violation of Rule 138 of the CGST Rules,2017. 7. However, in the reply filed by the petitioner it w....