2022 (11) TMI 689

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..... supplies by the petitioner - HELD THAT:- Issue Notice returnable on 24.11.2022. Learned Assistant Government Pleader waives service of notice for and on behalf of respondent no.3. Qua rest of the respondents, over and above the regular mode of service, service through speed post is permitted. - R/SPECIAL CIVIL APPLICATION NO. 18046 OF 2022 - - - Dated:- 9-11-2022 - HONOURABLE MS. JUSTICE SON .....

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..... ) and 300A of the Constitution of India; OR ALTERNATIVELY Issue appropriate writ/order/direction to read down Section 16(2)(c) of the CGST/GGST Act, if constitutional validity of the impugned provision of law is upheld, by holding that ITC will be denied only where purchases are proved to be collusive and in the nature of sham transactions. c) Issue appropriate writ/order/directi .....

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..... GSTR-1, M/s. Bhilosa Industries Private Limited has reported the GST number of M/s. Ronak Traders which is the sister concerned of the petitioner and therefore, the said supply did not get reflected in the return of the petitioner in Form GSTR-2A. M/s. Bhilosa Industries Private Limited realized its mistake and also has given a certificate to that effect. 2.1. It is the grievance on the part o .....

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