9911796707
TMI Blog2023 (10) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... out actual receipt of the goods and has accordingly held the petitioner to be liable. There is no dispute about the legal position that availability of an alternative remedy is not an absolute bar for exercise of jurisdiction under Article 226 of the Constitution of India, where there is clear violation of the procedure established by law or in violation of the elementary principles of natural justice However in the case at hand the impugned order is a reasoned and speaking order passed after affording opportunity of hearing to the petitioner and considering it objection/reply. The Apex Court recently in the case of THE STATE OF KARNATAKA VERSUS M/S ECOM GILL COFFEE TRADING PRIVATE LIMITED [ 2023 (3) TMI 533 - SUPREME COURT] whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Prakash Mishra, learned counsel for the Union of India. 2. The instant writ petition has been filed assailing the order dated 25.04.2023 passed by the Joint Commissioner, Central GST, Ghaziabad whereby and whereunder the Input Tax Credit availed and further utilized by the petitioner against invoices issued without actual receipt of goods has been held to be inadmissible in terms of Section 16 of the CGST Act, 2017 read with Rule 36 of CGST rules, 2017 and the demand and recovery of input tax credit amounting to Rs. 15,64,58,361 (IGST 8,04,90,895/- +CGST Rs/ 3,79,83,733/- + SGST Rs. 3,79,83,733/-) availed and utilized on the basis of fake invoices issued by non existent suppliers without concomitant goods during the period from October ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the petitioner but the same was not allowed. It is further alleged that all principles of natural justice were sacrificed. It is vehemently argued that the petitioner had rightly claimed the Input Tax Credit on the basis of the invoices issued by the Suppliers. The presumption of the respondents that the suppliers are non existent and fictitious is without any basis and is liable to be set aside. Reliance has been placed upon the decisions reported in 2022 (59) GSTL 45 (All), 2023 (71) GSTL 141 (Chhatisgarh), 2019 (367) ELT 614 (Bom.), 2022 (57) GSTL 374 (Pat), Writ Petition (C) 3820 of 2023 (Anuj Gupta vs. Commissioner of Central Tax GST Delhi East) and connected matters decided on May, 2, 2023, 2021 (44) GSTL 228 (Telangana); 2022 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex Court recently in the case of State of Karnataka vs. M/s Ecom Gill Coffee Trading (Civil Appeal No. 230 of 2023 (arising from SLP Civil No. 2572 of 2022) while dealing with similar issue as raised in the instant writ petition observed that ITC can be claimed only on genuine transactions of sale and purchase. For claiming ITC, genuineness of the transaction and actual physical movement of the goods are the sine qua non and the aforesaid can be proved only by furnishing the name and address of the selling dealer, details of the vehicle which has delivered the goods, payment of freight charges, acknowledgement of taking delivery of goods, tax invoices and payment particulars etc. The purchasing dealers have to prove the actual physical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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