TaxTMI 
TaxTMI 
2026 (2) TMI 218
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....ft copy-pen drive) during personal hearing but has not filed documents regarding supplier wise payment details with connected expenses. On verification of their sales invoices, it was found that in many of the sales invoices and e-way bill, they have not mentioned the vehicle numbers transporting the goods, it was mentioned as TMYCYCLE/TRICYCLE without any motor vehicle Registration and part B of the EWB not update which is suspicious. PROPER OFFICER DECISION: This order is issued without prejudice to any other action that may be taken against the taxpayer in relation to the impugned matter under the TNGST Act, 2017 and/or any other GST law for the time being in force in India. Ample opportunities have been provided to the taxpayer regarding the above proposals. The following orders were passed after careful perusal of the available documents to finalize the GST registration and consideration of the taxpayer's reply letter uploaded on the GSTIN portal. I have carefully gone through the Show Cause Notice dt. 11.11.2024, the written replies vide letter dt. 21.11.2024 along with the documents (soft copy-pen drive) submitted by the taxpa....
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....lfilled the eligibility and conditions for taking Input Tax Credit as per Section 16(2)(b) of the Act. Taxpayers have thus obtained registration under the Act by means of fraud, wilful misstatement or suppression of facts and contravened the provisions of the section 29 of the TN GST Act read with rule 21 of the TN GST Rules 2017. The taxpayer failed to corroborate his explanation with Proper documents even in peng hearing. The misuse of Input Tax Credit has been confirmed based on a proper show cause to issued to the taxpayer. As per the provision of section 155 the burden of proving the correctness of ITC remains upon the taxpayer claiming such ITC. Such a burden of proof cannot get shifted on the revenue. In view of the above facts, the contention is not sustainable and it is overruled. Therefore the above proposal is hereby confirmed. The retrospective cancellation of the registration certificate is effective date: 05.04.2022. 3. Aggrieved by the aforesaid order, the petitioner filed an appeal before the second respondent in AP/GST/4237/2024, which culminated in the impugned order, whereby the petitioner's appeal has been rejected with the....
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....plied all the documents to corroborate his claims of eligible ITC to the Assistant Commissioner under the burden casted upon him under section 155 of the GST Act, to prove the eligibility of the ITC as availed and utilized by him. In reply to the above remarks the Appellant respectfully submits that, to the best of their understanding, the documents listed above exceed the necessary requirements to substantiate the eligibility for Input Tax Credit (ITC), However, it is pertinent to note that none of these documents were verified by the Assistant Commissioner, as evidenced by the cancellation order, which lacks any discussion or findings based on the documents and information available in the GST portal. Whereas the Assistant Commissioner has calculated the total utilization of the ITC during the FY-2022- 2023 to 2024-225 to the tune of Rs. 5,58,38,276.87. Observations The contention of the appellant was carefully gone through and considering the written arguments of the Departmental representative, the following observation are made by concluding the issue. The place of business was visited by the Adjudicating authority on 13.11.2024 based on the....
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.... Registration of the Appellant under suspension with immediate effect. The Appellant filed their reply to the above SCN in writing on 20.11.2024 and appear the personal hearing on dated 20.11.2024. After receiving the reply and taking the P.H., the Department issued a Summons to the Appellant u/s 70(1) dated 21.11.2022 whereas as a matter of fact the same is digitally signed on 22.11.2024. That the grounds on which the Department has cancelled the GSTIN, as it has been stated in the said Order are as follows: a) The Department received a Complaint petition relating to Tvl. Gaurav Metal (GSTIN 33AAFFG4863JIZA), and Sri Balajee Udyog" ( GSTIN 33AADPM1774E1Z0) to the effect that both of the units have same principal place of business at No.15, Mooker Nallamuthu Street, Parrys, Chennai-600001. And the order has been passed by the officer in the interest of safeguarding Government Revenue. b) In the recital part of the Order, it has been stated that: Whereas, in input tax credit verification of the taxpayer, their ITC is tabulated, whereas ITC is received as per invoices and e-way- bills generated by the taxpayer, but the goods are not actual....
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....lish the geniuses of claim of ITC, his registration certificate under the GST rules, was cancelled as dealer failed to establish the receipt of goods physically and availed the input Tax credit in violation of the provisions of the Section 16 or rules made thereunder as stipulated in Rule 21 (e) of the GST Rules. In the above circumstances, I find that there is not valid grounds and the petition filed by the appellant does not deserve to be considered. Hence the appeal petition is hereby dismissed. Thus the appeal stands DISMISSED." 4. On specific enquiry as to how the same premises was used for carrying on business in the name of the petitioner partnership firm and also in the name of Tvl.Gaurav Metal (GSTN33AAFFG4863J1ZA), it was stated that the same was allowed to be carried out. 5. The learned counsel for the petitioner submits that Tvl.Gaurav Metal was a partnership firm, in which the proprietor of the petitioner firm was a partner. It is further submitted that the said firm was carrying on business even prior to the implementation of the respective GST Enactments with effect from 01.07.2017, and that it was registered under the Tamil Nadu Value Added T....