2025 (11) TMI 249

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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 ....

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.... 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 which the petitioner filed his deta....

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....red 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 further submits that no fraud or mi....

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.... 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 transactions in questions while t....