2025 (10) TMI 59

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....Heard learned counsel for the petitioner and learned A.C.S.C. for the State-respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 23.06.2022 passed by the Additional Commissioner Grade-2 (Appeal)-I, State Tax, Agra/respondent no.1 and the order dated 30.09.2021 passed by the Assistant Commissioner State Tax, Sector-4 Agra/respondent no.2 for the period F....

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....er, GSTR-3B can only be filed after making payment of due tax by the supplier. 5. He further submits that the proceedings against the petitioner were initiated under Section 74 of the GST Act, 2017 and a notice was issued to the petitioner on 01.04.2021 to show cause as to why RITC and penalty may not be imposed as the registration of the supplier was cancelled on 30.04.2019 and no business act....

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....he time of transactions for the same, the selling dealer was a registered dealer, but thereafter, on the application moved by the selling dealer, the registration was cancelled and therefore, no inference against the petitioner can be drawn if the selling dealer was found non-existing at the subsequent stage of survey. 7. He further submits that the supplier filed his return and deposited the t....

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....gistration No.ZD090421000805R for the purchase of Iron Scrap etc. For the period February, 2019 to March, 2019, seven purchases were made by the petitioner to which due e-way bills were generated and the payments were shown to be made through banking channels. However, thereafter, the proceedings under Section 74 of the GST Act were initiated against the petitioner on the ground that the registrat....