2025 (11) TMI 249

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....'BLE PIYUSH AGRAWAL, J. 1. 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 Agr....

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....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 27.3.2021 to show cause as to why RITC and penalty may not be imposed as the registration of the supplier was cancelled on 31.1.2019 and no business activity was undertaken to wh....

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.... 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 tax in form GSTR-3B and GSTR-01. He fu....

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....e purchase of Iron Scrap etc. For the period of August, 2018, two 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 registration of the supplier was cancelled subsequent to the ....