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TMI Blog2025 (1) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... on by the assessee. Two major issues had to be considered by the adjudicating authority, namely, the effect of retrospective cancellation of the registration of the suppliers and the aspect as to whether the purchaser/appellants have proved movement of goods. This exercise appears to have not been done by the adjudicating authority and, therefore, the matter has to be re-adjudicated by taking note of all the factual issues bearing in mind the legal principles laid down in various decisions. Though the reply to the pre-show cause notice dated 6.10.2023 gives the necessary details and the documents which have been annexed, the appellants should submit a fresh reply dealing with all issues with liberty to place the decisions of the various co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade were properly accounted by them and claimed ITC as and when shown in GSTR-2A and they have also cleared their account through bank payment and the details thereof were attached to the reply. 5. The appellants further stated that they are enclosing the copy of all tax invoices, copy of all e-way bills along with copy of kata slip, bank statement and copy of ledger from books. 6. Further, with regard to the cancellation of the registration of the suppliers the appellants contended that they have made the purchases from those parties at the time when their registrations were active/valid. 7. The appellants referred to Section 16 (2) of the Act which stipulates the conditions for availment of input tax credit and they submitted that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be the effect of retrospective cancellation of a supplying dealer on the claim of input tax credit made by the purchasing dealer. 14. Secondly, the assessee's specific case that they have established the movements of goods by producing all tax invoices, copy of all e-way bills along with copy of kata slip, bank statement and copy of ledger from books has not been dealt with by the adjudicating authority. 15. The other finding rendered by the adjudicating authority is raising doubt on the nature of business carried on by the suppliers stating that as per their registration they are not dealing with such goods which is said to have been purchased by the appellant/assessees. 16. However, this appears to be not the allegation in the pre-show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi in the case of APN Sales and Marketing v. Union of India in (2024) 22 Centax 218 (Del.). 21. In our view, two major issues had to be considered by the adjudicating authority, namely, the effect of retrospective cancellation of the registration of the suppliers and the aspect as to whether the purchaser/appellants have proved movement of goods. 22. This exercise appears to have not been done by the adjudicating authority and, therefore, we are of the view that the matter has to be re-adjudicated by taking note of all the factual issues bearing in mind the legal principles laid down in various decisions. Though the reply to the pre-show cause notice dated 6.10.2023 gives the necessary details and the documents which have been annexe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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