9911796707
TMI Blog2023 (6) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... in GSTIN. 33BYPG9589F1ZO/2020-21 (W.P(MD) No.7609 of 2023). The facts are identical in both the writ petitions and it is only the assessment year, that is different. W.P(MD) No.7608 of 2023 deals with the period 2019-20 and W.P(MD) No.7609 of 2023 deals with the period 2020-21. 2. It is the case of the petitioner sole proprietary concern that they are dealing with lamps and light fittings insulated wire, cable and electronic conductors and labour and supply services. The petitioner has their place of business at T.S.No.8506 and 8507, Shop No.115, 1st Vijay Palace, Sathyamurthy Road, Pudukkottai-622 001. It is the case of the petitioner that one of the suppliers/sellers is one Star Agencies, who are carrying business at No.365-A, Mullai Na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SGST) along with interest and penalty and in W.P(MD) No.7069 of 2023, the respondent had fixed tax value at Rs.18,97,851.63/- (CGST) and Rs.18,97,851.63/- (SGST) along with interest and penalty as applicable under Section 50(3) and 74 of the Act. 4. The petitioner would submit that the only reason for rejecting the ITC was that the place of business of the petitioner's seller was inspected on 05.01.2022 and the same was closed and GST registration was cancelled by the proper officer with effect from 27.06.2022. Therefore, the petitioner aggrieved by this proceedings has instituted the above writ petitions for mandamus. It is also the case of the petitioner that copy of the enquiry report, after inspection of the seller premises, has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said proprietor of Star Agency and they were also informed that no business activities had taken place. Therefore, it is the contention of the learned Government Advocate that the transactions were only on paper in the form of invoices and actual sales had not taken place. He would further submit that the petitioner has an effective alternative remedy. Without exhausting the same, he has invoked the extraordinary jurisdiction of this Court. 7. Heard the learned counsel appearing on either side. 8. A perusal of the impugned orders would indicate that the petitioner had been issued with notices and also reminders for personal hearing. The orders of the respondent would also indicate that the petitioner has neither filed a reply online ..... X X X X Extracts X X X X X X X X Extracts X X X X
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