9911796707
TMI Blog2024 (12) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... th by the supplier viz., Tvl.Thirumuruga Traders to the petitioner, the transactions cannot be genuine as they were based on tax invoices issued without actual receipt of goods or service or both and any claim of Input Tax Credit on the basis of the such transactions cannot be sustained. Omission of outward and inward E-way bills from the accounts - HELD THAT:- The question whether a supplier is existing or not, is a disputed question of fact which ought to be decided on the basis of evidence adduced by both assessee as well as the revenue. The examination of such disputed question of facts is foreign to jurisdiction under Article 226 of the Constitution. The impugned order proceeds to reject the petitioner's reply in respect of omissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The petitioner claimed Input Tax Credit on the alleged supplies received from one Tvl.Thirumuruga Traders bearing Registration in GSTIN 33PZZPG2948G2ZX. The claim of ITC made by the petitioner on such supplies was rejected vide impugned order dated 20.03.2023 on the premise that Tvl.Thirumuruga Traders is a bill trader and that there were no actual movement of goods supported by E way bills thus the claim of the Input Tax Credit is illegal. 3. The petitioner would submit that purchases of the following materials were effected from Tvl.Thirumuruga Traders: SI No. HSN Code Description 1. 48 (waste and scrap) paper or paperboard 2. 4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er's claim of Input Tax Credit or fasten the liability on the petitioner. Reliance was sought to be placed on the following judgments: (i) Sri Vinayaga Agencies v. Assistant Commissioner (CT), Vadapalani-1 Assessment Circle, Chennai reported in (2013) 60 VST 283 (Mad). (ii) Althaf Shoes (P) Ltd. Vs. Assistant Commissioner (CT) Valluvarkottam Assessment Circle Chennai reported in (2012) 50 VST 179 (Mad). (iii) Gheru Lal Bal Chand Vs. State of Haryana reported in (2011) 45 VST 195 . (iv) Infinite Wholesale Limited Vs Assistant Commissioner (CT), W.P. 9265/2013 dated 06.11.2014 reported in 82 VST 457. d) Without prejudice to the entitlement to Input Tax Credit with regard to the transaction between the petitioner and Tvl.Thirumuruga Trader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d supplies. They had also not effected any GST cash payment and had adjusted the fake/irrelevant ITC towards their output tax liabilities. The petitioner herein could not have received any goods thus, the petitioner was not eligible to claim Input Tax Credit. In view thereof, the proposals stood confirmed and the present Writ Petition is filed against the order of the above assessment. 6. It is trite law that Input Tax Credit is in the nature of concession and conditions attached thereto ought to be strictly complied with. Importantly, Section 16 of the Act interalia provides the following conditions for a recipient / taxable person to be entitled to Input Tax Credit viz., a) the claimant must be in possession of tax invoices or debit note. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions were not supported by any documentary evidence. 9. The question whether a supplier is existing or not, is a disputed question of fact which ought to be decided on the basis of evidence adduced by both assessee as well as the revenue. The examination of such disputed question of facts is foreign to jurisdiction under Article 226 of the Constitution. The impugned order proceeds to reject the petitioner's reply in respect of omissions to generate E-way bills of inward/ outward supply for want of evidence. It is well settled that adequacy or inadequacy or sufficiency of evidence cannot be gone into under Article 226 of the Constitution of India. 10. In view thereof, the challenge to the order of assessment stands rejected. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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