9911796707
TMI Blog2023 (12) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... JITENDRA JAIN, JJ. For the Petitioner : Mr. Akshay Petkar a/w Mr. Pranav Shah a/w Mr. Aditya Nair. For the Respondents : Mr. Himanshu Takke, AGP. P.C.:- . We have heard Mr. Petkar, learned counsel for the petitioner and Mr. Takke, learned Assistant Government Pleader for the respondents. 2. This petition under Article 226 of the Constitution of India has been filed praying for following reliefs :- (a) The Hon ble Court be pleased to issue writ of Mandamus or a writ in nature of Mandamus or any other appropriate writ, order thereby directing the Respondents to forthwith withdraw and cancel the impugned intimation dated 15.09.2023 under Form GST DRC-01A and impugned Show Cause Notice dated 17.10.2023 under Form GST DRC-01 issued by Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ature of Mandamus or any other appropriate writ, order or directions thereby restraining the Respondents, its agents or servants from taking any coercive actions in furtherance of blocking of Input tax Credit on 17.10.2023, being Exhibit-I to the Petition and consequential notices thereto; (f) The Hon ble Court be pleased to issue writ of Mandamus or a writ in nature of Mandamus or any other appropriate writ, order or directions thereby directing the Respondents, to consider the documents submitted by the Petitioner evidencing that Company has duly received goods, supplied by M/s. Keshav Trading Co. as per provisions of MGST; (g) Pending the hearing and final disposal of the this Petition this Hon ble Court may be please to restrain the Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax Act, 2017 (for short MGST Act ) of issuance of a show cause notice dated 2nd October 2023, on the basis that the company, had availed of Input Tax Credit (ITC) from M/s.Keshav Trading Company which was declared as a bogus entity and which was a Non-Genuine Tax Payer (NGP). M/s.Keshav Trading Company had issued invoices to the petitioner. The department has sought to recover amounts of such ITC stated to be illegally availed by the company. However, all such attempts of recovery having failed, a show cause notice came to be issued. 6. The company has tried to justify that no illegality had occurred at the hands of the company. However, the company has fairly stated that there were no materials to show that M/s.Keshav Trading Company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment blocking the electronic ledger of the petitioner when there was no dispute that the company had utilized ITC received from a bogus entity. It is his submission that once there was such illegality on the part of the company the department had no alternative, but to resort to such actions which are in aid of the recovery. 11. Considering the issues as urged before us,in the peculiar facts and circumstances of the case, we are of the opinion that it would be appropriate that the respondents move an application before the NCLT to seek appropriate orders on the action as sought to be taken against the petitioner. 12. We accordingly direct that status quo, as on today, be maintained for a period of one week from the day a copy of this order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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