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TMI Blog2023 (12) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenging the impugned Assessment order dated 25.04.2023 for the Assessment year 2021-2022. The impugned Assessment order is preceded by a Show Cause Notice dated 19.07.2022 issued for cancelling the GST registration of the petitioner for "non compliance of specified provisions of GST Act and the Rules made therein" and a subsequent order dated 08.06.2023, has been passed cancelling the GST registration of the petitioner. 4. The specific case of the petitioner is that the petitioner was defending itself in the proceedings initiated to cancel the GST registration vide Show Cause Notice dated 19.07.2022 in Form GST REG-17/31 under Rule 22(1) read with sub-rule 2A and 21A of the respective GST Rules and therefore the petitioner was unaware o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent had unblocked the credit of Rs. 5,07,35,028/- availed by the said Writ Petitioner in W.P.No.16972 of 2023. 9. It is therefore submitted that once the credit has been unblocked and allowed to be utilised, it implies that indeed the petitioner had supplied the goods and that there was no Bill Trading by the petitioner. 10. The impugned order is defended by the learned Government Advocate for the respondent on the ground that not only a notice was issued for cancellation of GST Registration on 19.07.2022, which eventually culminated in order cancelling the GST Registration of the petitioner on 08.06.2023, it is submitted that the petitioner was issued with a notice in DRC-01A on 10.01.2023 which called upon the petitioner to pay the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hearing and also to file a reply to the Show Cause Notice in DRC-01 dated 30.01.2023. However, there was no response. 16. Under these circumstances, the impugned order has been passed. The learned Government Advocate for the respondent further submits that the director of the petitioner has obtained GST registration with the same address in the name of six different entities and was carrying on fraudulent business of passing on irregular and illegal input tax credit by resorting to Bill Trading. 17. That apart it is submitted that the registration of Wahid Enterprises and Bharath Traders obtained by the petitioner's Director for the same address were suspended on 23.07.2022 and 21.07.2022. On the same day, the petitioner's directors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stered under the provisions of the respective GST enactment was engaged in issuing bogus invoices for passing ineligible Input Tax Credit. The same address was used for obtaining different GST Registrations in the name of different entities. As far as Registration in GST Registration Certificate No.33AAFCI6473HIZH obtained in the name of the petitioner is concerned, the petitioner was issued with a notice on 19.07.2022. The said notice was issued for suspending the petitioner's registration in Form GST REG-06 and called upon the petitioner to show cause as to why, the registration granted should not be cancelled. 24. It appears that the petitioner's registration has also been subsequently cancelled on 08.06.2023. The record indicates t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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