TaxTMI 
TaxTMI 
2026 (2) TMI 598
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....ions are being decided by a common judgment treated Writ Tax No. 122 of 2026 as leading case. 3. By means of the present writ petition the petitioner has assailed the order dated 18.12.2025 passed by respondent no.3 and the appellate order dated 24.12.2025 passed by the respondent no. 4. 4. Learned counsel for the petitioner submits that the petitioner is a registered firm under the GST Act in the State of Jharkhand and is engaged in the business of purchase and sale of iron bars and angles. In the normal course of business the petitioner purchased goods from M/s S.S.Enterprises, Andhua Fatti Sainik Colony, 40 Putta Road, Hodal Palwal, Haryana, which issued tax invoice. The goods were on its journey when the same intercepted and detai....
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....: AHC 108857-DB) and the judgment of Single Bench in Writ Tax No. 1464 of 2022 (S/S S.K. Trading Co. and anoter vs. Additional Commissioner Grade 2 Appeal and other (Neutral Citation No. 2023: AHC 66095). 6. Per contra, learned ACSC supports the impugned order and submits that the petitioner cannot be treated as owner of the goods as no specified document as required under the Act was accompanying the goods in transit. He further submits that the petitioner has admitted the fact that at the time of issuing of the tax invoice the registration of the supplier/seller of the goods was suspended from 21.11.2025. Once the registration of the supplier of the goods was suspended neither tax invoice could be issued by it nor e-way bill could be g....
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....ension of registration (1).... (2).... (3) A registered person, whose registration has been suspended under sub-rule (1) or (2) (or sub-rule (2-A), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39. (Explanation- For the purpose of this sub-rule, the expression shall not make any taxable supply shall mean that the registered person shall not issue a tax invoice and accordingly not charge tax on supplies made by him during the period of suspension)." 10. Further section 2 (66) of the UPGST Act prescribes invoice or tax invoice means the tax invoice referred to in section 31. Section 31 refers who and how the tax invoice can be issued and it ....
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....1-A (3) of the Rules along with sections 2(66) and 31 of the Act. Once there is neither any prescribed document or tax invoice accompanying the goods in transit, the Circular dated 31.12.2018 Clause (6) is of no aid to the petitioner. 13. Various division Bench judgments have been referred by the learned counsel for the petitioner leading of which is M/s Halder Enterprises (supra). In the said judgment the Court has specifically recorded the facts in paragraph no. 5 that the goods of the petitioner therein were seized on the ground that the consigner and consignee were declared as non-existent as the registration of the firm was suspended subsequently to the detention and seizure order but the Court found that at the time of movement of ....