9911796707
TMI Blog2024 (9) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible input tax credit - suppliers non-existent and involved in bill trading activities - HELD THAT:- In the present case, the petitioner claimed ineligible input tax credit on purchases from the supplier, Tvl. Bharat Marketing, during the year 2022- 2023. The basis for this claim was the allegation that Bharat Marketing is a non-existent business entity and engaged in bill trading activities, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this juncture. The appropriate course of action for the petitioner would be to submit a response to the show cause notice - Petition dismissed. - Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr.Kumarpal Chopra For the Respondent : Ms.Amirta Poonkodi Dinakaran Government Advocate (Taxes) ORDER The writ petition has been filed to quash the show cause notice in Form GST DRC-01, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent, as alleged in the show cause notice. Therefore, the petitioner contends that the claim of non-existence and involvement in bill trading activities is unfounded and does not justify the action taken in the show cause notice. 3. On the other hand, the learned Government Advocate for the respondent argued that the supplier, Tvl. Bharat Marketing, is a non-existent business entity inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion report received from CBIC during a Special All India Drive targeting fake registrations and beneficiaries of bill trading. Consequently, the ITC for the petitioner s firm was blocked on 19.07.2024. The show cause notice in Form GST DRC-01 was issued on 16.08.2024, with the summary uploaded on 21.08.2024. 6. The challenge before this Court pertains solely to the summary order in Form GST DRC-01 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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