2022 (8) TMI 366

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..... ed place of business and the registration has been obtained by exercising fraud and willful misstatement/suppression of fact - HELD THAT:- Admittedly, the allegations relate to transactions pertaining to financial year 2017-2018 and accordingly by a notice dated October 22, 2021 the alleged claim of input tax credit to the tune of Rs.71,23,836.66 paisa each under CGST/SGST head had been disallowed .....

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..... pellant be afforded an opportunity of personal hearing and an order be passed on merits in accordance with law.
HON'BLE JUSTICE T.S. SIVAGNANAM AND HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Appearance: For the Appellant : Mr. Mainak Bose Mr. Neeraj Kumar Pandey Mr. Shakeel Mohammad Akhter For the Respondents : Mr. Anirban Ray, Ld. Government Pleader Mr. S. Mukherjee Mr. Debasish Ghosh T.S. Siv .....

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..... y with whom the assessee had transaction is non-existing at the declared place of business and the registration has been obtained by exercising fraud and willful misstatement/suppression of fact. Therefore, the authority having reason to believe that input tax credit has fraudulently availed and the input tax credit to the tune of Rs.71,23836.66 paisa each under Central Goods and Services Tax/West .....

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..... a each under CGST/SGST head had been disallowed. If that is so, the remaining credit which the assessee will be entitled to on account of blocking of the electronic credit ledger is that the entire business activity has come to a standstill. Apart from that when the communication blocking the electronic credit ledger was passed the credit which was available under that head was only Rs.19,00,000/- .....

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..... d issue a show cause notice upon the appellant within a period of 10 days from receipt of the server copy of the order and thereafter shall afford a reasonable time to the appellant to submit its reply to the show cause notice, after which the appellant be afforded an opportunity of personal hearing and an order be passed on merits in accordance with law. So far as blocking of the electronic credi .....

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