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TMI Blog2024 (5) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of the invoices the payments were made - proceedings u/s 74 can be initiated against appellant for availing ITC in a fraudulent manner or not? - HELD THAT:- Keeping in view the provisions of section 107 (6) (d) of the Uttarakhand Goods and Services Tax Act 2017, the order dated is being modified that since the appellant has produced all the invoices from the suppliers, and it was the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexure no. 11. 4. The appellant had purchased goods with proper invoices, and made proper payments through banking channels along with applicable GST. The details of the invoices and the payment of the GST have been recorded in his books of accounts. The supplier of the appellant M/s Dev Bhoomi Spat had received GST from the appellant when they had supplied their goods to the appellant s company, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant further stated that demand of Rs. 79,41,598/- was raised by the respondent vide intimation dated 30.01.2023, which was decreased to Rs. 46,84,278/- in a show cause notice dated 17.03.2023, and further decrease to Rs. 19,47,801/- in the impugned order dated 22.06.2023 6. A short point for consideration in the present special appeal is that the appellant is the supplier, and he has neither pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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