9911796707
TMI Blog2024 (12) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... arrant the impugned order being set aside, subject to liberty being reserved to the respondents to decide the matter afresh. The final order dated 27 August 2024 is quashed. The GST Officer shall proceed to decide the SCN proceedings afresh bearing in mind the reply which has been submitted by the writ petitioner and by passing a reasoned and speaking order. All rights and contentions of respective parties on merits are kept open - petition allowed. - HON'BLE MR. JUSTICE YASHWANT VARMA AND HON'BLE MR. JUSTICE DHARMESH SHARMA For the Petitioner Through: Mr. Nikhil Goyal, Adv. For the Respondents Through: Ms. Sangita Malhotra, SPC for UOI with Ms. Pallavi Talwar, Adv. Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was also directed that the benefit of ITC towards cancelled firms cannot be allowed. It has been observed that the registered person of M/s Sakshi Polymers has taken ITC from the following firms, which are cancelled and their suppliers are also reflected as cancelled and thus, ITC towards these firms cannot be allowed: 1. M/s Shri Sai Traders GSTN-07ADVFS9411P1Z1 2. M/s Kirtika Enterprises GSTN-07AAUFK8531G1ZW 3. M/s Sidhi Vinayavk Enterprises GSTN-07ADZFS931081ZS 4. M/s Maneet Enterprises GSTN-07ABMFM8192J1ZK Further, ITC cannot be allowed in respect of the firms who have filed GSTR-3B with Nil turnover and did not declare or pay tax corresponding to the invoices declared in GSTR-01. Therefore, the tax payer has failed to justify his v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified the passing of the final order impugned before us. 6. Insofar as the mismatch between the disclosures appearing in GSTR-3B and GSTR-01 is concerned, it is submitted that only a small percentage of the total demand pertains to those transactions. 7. In the absence of the GST Officer having borne in consideration the reply which had been submitted and having failed to assign any reasoning for rejecting the contentions which were raised, we find ourselves unable to sustain the order impugned. 8. In view of the aforesaid, Mr. Aggarwal, learned counsel appearing for the respondents, submitted that rather than the matter being kept pending on the board of this Court, the ends of justice would warrant the impugned order being set aside, subj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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