2025 (11) TMI 352

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....put Tax Crredit as per GSTR-1 filed by Tvl.SRI VISHWESHWARA KNITS (33ANCPP8191N1ZF), Tiruppur as below: Sl. No. Name & GSTIN (TVL) Circle Mont h & Year Total Taxable Value SGST CGST IGST 1. Vivin Tex 3AALFV0758M1ZP Anuppar palayam June 2019 4,41,224 11,031 11,031 0- 2. PMR Textile 33AASFP7199K1ZB Anuppar palayam June 2019 36,00,000 90,000 90,000 0-       Nov2019 13,74,288 34,357 34,357 0- 3. Sidharth Apparels 33AYHPP65291122 North-1 March 2020 4,82,62,81 6 12,06,570 12,06,570 0-       June 2020 1,49,48,57 5 3,73,714 3,73,714 0-       July 2020 1,39,83,72 5 3,49,593 3,49,593 0-       Aug 2020 1,33,57,83 0 3,33,946 3,33,946 0-       Sep 2020 1,25,81,77 5 3,14,544 3,14,544 0-       Oct 2020 1,32,62,17 0 3,31,554 3,31,554 0-       Nov 2020 1,16,70,49 5 2,91,762 2,91,762 0-       Dec 2020 1,01,0....

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....2024 9,96,000 24,900 24,900 0-       May 2024 10,33,670 25,842 25,842 0-       June 2024 20,56,446 51,411 51,411 0-       July 2024 18,65,810 46,645 46,645 0-       Aug 2024 7,59,847 18,996 18,996 0- 8. Sri Balaji Exports 33EURPR6689K1ZF South Jan 2021 18,92,525 47,313 47,313 0-       Feb 2021 16,09,485 40,237 40,237 0-       April 2021 19,18,625 47,966 47,966 0-       July 2021 31,13,375 77,834 77,834 0-       Augus t 2021 27,90,705 69,768 69,768 0-       July 2022 9,07,405 22,685 22,685 0-       Aug 2022 5,87,925 14,698 14,698 0-       Oct 2022 11,69,755 29,244 29,244 0-       Nov 2022 14,46,763 36,169 36,169 0-       Dec 2022 14,04,622 35,116 35,116....

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....AAKFC0436G1ZV South Oct 2021 5,01,970 12,549 12,549 0- 17. RED Rose Garments 33ABWPV1510B1ZU Kongu Nagar May 2022 49,84,974 1,24,624 1,24,624 0-       June 2022 45,65,875 1,14,147 1,14,147 0-       July 2022 54,07,290 1,35,182 1,35,182 0-       Aug 2022 56,75,575 1,41,889 1,41,889 0-       Sep 2022 67,45,935 1,68,648 1,68,648 0-       Oct 2022 31,71,145 79,279 79,279 0-       Nov 2022 35,26,954 88,174 88,174 0-       Dec 2022 33,72,890 84,322 84,322 0-       Jan 2023 66,35,809 1,65,895 1,65,895 0-       Feb 2023 16,57,890 41,447 41,447 0-       Mar 2023 1,76,73,40 0 4,41,835 4,41,835 0-       May 2023 16,92,570 42,314 42,314 0-       July 2023 5,76,220 14,406 14,406 0-   ....

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....24,506 0-       Apr 2021 15,64,420 39,111 39,111 0-       July 2021 1,54,966 3,874 3,874 0-       Oct 2021 7,09,575 17,739 17,739 0-       Dec 2021 6,47,031 16,176 16,176 0-       Jan 2022 1,13,100 2,827 2,827 0-       Feb 2022 80,778 2,019 2,019 0-       Mar 2022 1,69,627 4,241 4,241 0- 29. Arrow Exports 33AAKPA2238G1ZT Center Tirupppu r-II July 2021 2,36,296 5,907 5,907 0- 30 1 Knit Fab 33AACR5967L1ZO Center Tiruppur -III Dec 2021 2,15,260 5,382 5,382 0-       Jan 3,22,797 8,070 8,070 0-       May 51,811 1,296 1,296 0- 31. Sankavi Red Rose Carments Private Limited Center Tiruppur II May 2022 40,72,000 1,01,925 1,01,925 0-       June 2022 65,08,655 1,82,688 1,82,688 0-       July 2022 60,56,685 ....

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....879 0-       Sep 2023 9,49,012 23,725 23,725 0- 39 SRSG Internation 33AOOPG2064G1Z5 Center Tiruppur II Jan 2024 18,79,200 46,980 46,980 0- 40. Sri Mahalakshmi Textiles Center Coimbat Feb 2024 26,88,814 67,220 67,220 0-   33AAIFS7175G1ZZ ore-IVC           41. Swetha Creations 33AODPK7584A1Z5 Center Tiruppur -III Mar 2024 2,14,194 5,355 5,355 0- 42. VHS Garments Private Limited 33AAJCV 7071L1ZV Center Tiruppur -II April 2024 61,19,870 1,52,997 1,52,997 0-       May 2024 58,37,153 1,45,929 1,45,929 0-       June 2024 69,59,060 1,73,977 1,73,977 0-       July 2024 58,53,843 1,46,346 1,46,346 0-       Aug 2024 75,96,864 1,89,922 1,89,922 0- Hence the above ITC may be locked and further action may be taken against the above beneficiary. 3. The total amount of credit that is sought to be blocked by the impugned Order is Rs. 62,33,318/-....

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....tax credit on the basis of invoices raised by non existing dealers, petitioner was not entitled to input tax credit, and therefore, there is no merit in the present writ petition. 10. That apart, it is submitted that petitioner has replied to the notice issued in Form GST DRC 01 dated 01.09.2025 for the tax period 2023-2024 and also the notices issued in Form GST DRC-01A dated 31.07.2025 for the tax period 2022-2023 and 2024-2025 and that petitioner can await for the orders to be passed. 11. It is noticed that the Delhi High Court, in its Order in W.P.(C) 7250/2024 dated 21.10.2024 in the case of KARUNA RAJENDRA RINGSHIA PROPERIETOR R R ENTERPRISES v. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS., has held that the respondents are entitled to proceed under Sections 73 and 74 of the respective GST enactment, for determination of the amount due and that Rule 86A(1) of the Rules does not contemplate an order, the effect of which is to require a taxpayer to replenish his Electronic Credit Ledger with valid availment of ITC, to the extent of ITC used in the past. 12. Specifically, a reference was made to the above said decision and the relevant portion is extracted hereu....