2025 (8) TMI 1132

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DRC-07. 2. Counsel for the petitioner submits that the petitioner is a registered dealer and having GSTIN number 09AEKPK2885FIZ6. He is engaged in the business of purchase and sale of MS TMT bar etc. In a normal course of business, the petitioner placed an order to a registered dealer i.e. M/s Purvanchal Tradelink India, Sonbahdra for supply of TMT Bars, who in turn, placed an order to the supplier namely SM Shop Raipur, Chhattisgarh, who in turn issued a tax invoice No.00961 dated 20th June, 2018. In the said invoice, M/s Purvanchal Tradelink India was shown as buyer and the petitioner been shown as consignee. The said goods were sent through vehicle No.CG-10-C-6933 as well as e-Way bill was also generated. In short, the said transaction ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....taken that the goods were intercepted at Chhattisgarh and on e-Way bill, rubber stamp was put, but, by the impugned order dated 24.12.2024, the appeal was dismissed. 6. Counsel for the petitioner submits that in the impugned order the ground of appeal and argument of the petitioner was noticed but no weightage was given. He submits that once the goods in question were intercepted and checked, the movement of goods cannot be disputed to be forged or only a paper transaction. He further submits that the selling dealer's registration was cancelled on 28.09.2018 but the transaction took place prior to it, and on the date of transaction, the supplier of the petitioner was having a valid registration therefore no adverse inference can be dra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appended as Annexure 6 to the writ petition). The grounds taken by the petitioner have been noticed in the impugned order at internal page 2 of the impugned order but no rebuttal or contradicting material against the petitioner has been brought on record to justify the action. 10. Once the said fact has been noticed in the impugned order and not disputed at the movement of goods have started from Raipur, Chhattisgarh to the place of petitioner, the benefit of the same cannot be legally denied. Further, the copy of the tax invoice of the selling dealer SM Shop Raipur and e-Way bill have been filed at page 67 and 68 of the paper book as Annexure 6 which clearly shows the movement of goods was as "Bill To Ship To" transaction. Further, the re....