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TMI Blog2023 (11) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... his contention has adduced evidence such as tax invoice, e-way bill, G.R., payment receipts etc. to show that the purchases have been made from the registered dealer. It is also admitted that the registration of Rohit Coal Traders has been cancelled vide order dated 24.10.2019 in other words at the time of transaction in question, the seller i.e. Rohit Coal Traders was registered firm under the G.S.T. Act - On the contrary an observation has been made that the petitioner has failed to bring on record any cogent material to show that Rohit Coal Traders has deposited the tax and therefore proceedings were held to be justified. Under the GST regime all details are available in the portal of GST department. The authorities could have very well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 74 /161 of UP GST Act. 4. Learned counsel for the petitioner has submitted that during period of 1.10.2017 to 21.3.2019 compounding was filed which has been accepted; once compounding has been accepted the petitioner cannot claim the benefit of input tax credit. He submitted that the petitioner in the normal course of business purchases various materials for which due tax invoices were issued and after payment of tax, the goods were received; during the assessment period in question purchase of coal was made from Rohit Coal Traders for which tax invoice was issued in which CGST and SGST was charged as well as GST composition cess was also charged; on the said purchases even after payment of tax, no input tax credit was availed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the petitioner has opted for compounding but merely opting for composition will not prohibit the respondents for initiating the proceedings under Section 74 of the Act. He further submitted that purchases have been shown by the petitioner from Rohit Coal Traders and at the time of survey the aforesaid firm was non-exitence, meaning thereby the purchases shown by the petitioner are bogus. He submitted that the legitimate tax which should be received by the State from the said purchases, have not been deposited and as such the proceedings are justified. He further submitted that the authorities have clearly and categorically observed that the petitioner has failed to discharge the burden with regard to deposit of tax on the alleged pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plier both were registered. However at the subsequent time if the seller i.e. Rohit Coal Trader was found non- existence, the proceeding can be initiated but the authorities has failed to consider the fact that GSTR returns as prescribed under the Act was filed by the seller to which not a single word has been whispered while passing the impugned order. On the contrary an observation has been made that the petitioner has failed to bring on record any cogent material to show that Rohit Coal Traders has deposited the tax and therefore proceedings were held to be justified. 9. Under the GST regime all details are available in the portal of GST department. The authorities could have very well verified as to whether after filing of GSTR-1 and GS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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