2025 (10) TMI 790

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.... Act and claimed input tax credit disclosing details of the transactions effected between the suppliers and the petitioner. 2. Mr. Madhab Lal Agarwal, learned Advocate appearing for the petitioner submitted that though statutory compliance has been made disclosing all relevant facts and figures with respect to claim of input tax credit, a communication through email was received from the Office of Deputy Commissioner of State Tax, State Enforcement Unit, Rugudipada, Bolangir (opposite party No. 2) indicating blocking of input tax credit to the extent of Rs. 48,60,310/- (Rupees forty eight lakhs sixty thousand three hundred ten) in the electronic credit ledger. 2.1. It is learnt from said communication that the reason for blocking of i....

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....2025 issued by the Special Commissioner of CT & GST (Enforcement) enclosed thereto Alert Notice No.01/2025-26 issued from the Directorate of General Goods and Services Tax Intelligence (for short "DGGSTI"), demonstrating material particulars with respect to dubious transactions with very many taxable persons strenuously urged that the writ petition is misconceived and pre-matured inasmuch as chain of transaction of supplies from the supply point till the last recipient (consumer) point vis-à-vis input tax credit is under investigation. He submitted that the reason for invocation of Rule 86A of the GST Rules has been seemingly communicated to the petitioner indicating the supplier remained non-functional. Such reason is sufficient ind....

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.... writ petition reveals that the petitioner in order to show the genuineness of the transaction(s) with the named supplier(s) has adduced evidence along with explanation/submission before the Deputy Commissioner of State Tax, State Enforcement Unit, Bolangir. Therefore, it is construed that appropriate authority is in seisin of the matter relating to transaction effected between the named suppliers and the petitioner. 8. Any observations on facts made by this Court at this juncture may not be justified as finding of facts is the domain of the statutory authority vested with power. It is trite that while invoking extraordinary jurisdiction under Articles 226 and 227 of the Constitution of India, this Court should be circumspect particularl....