2025 (9) TMI 182

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....ER HON'BLE PIYUSH AGRAWAL, J. Heard Shri Vishwjit, learned counsel for the petitioner and learned ACSC for the State - respondents. Since learned counsel for the parties submit that the issues involved in these writ petitions are similar, therefore, the same are being decided by the common order. With the consent of the parties, Writ Tax No. 513 of 2022 is taken as a leading case for ....

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....ading Company and the same has duly been shown, but without giving any weightage to the same, the impugned order dated 15.02.2020 has been passed by not only determining the tax, but also penalty of the equal amount was imposed and on the same date, the order was rectified. Against the said order, the petitioner preferred an appeal, which has been rejected vide impugned order dated 22.07.2021. ....

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....record. The record shows that the proceedings under section 73 of the GST Act were initiated against the petitioner on the premise that the petitioner has made inward supply to M/s Shiv Trading Company, Delhi, which firm was found non-existing. On the contrary, the petitioner has brought on record materials, i.e., tax invoice, e-way bill, bank statement and other relating documents, that outwar....