9911796707
TMI Blog2025 (2) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment Order dated 27.12.2022 and copies of the same have been annexed along with the writ petition, which has not been denied. Once the certificate as per the Government Order was there, which has not been denied, the benefit of the same has been denied on the alleged ground that GSTN have not been mentioned in the certificates. However, on perusal of the certificates annexed along with the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is assailing the order dated 1.5.2024 passed by respondent no. 2 and the order dated 14.3.2023 passed by respondent no. 3. Learned counsel for the petitioner submits that a very short controversy is involved in the present petition. He submits that proceedings under Section 73 of UP GST Act was initiated against the petitioner on the ground of wrong availment of input tax credit against which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ACSC supports the impugned order and submits that the proceedings has rightly been initiated as the petitioner has failed to prove the genuineness of the transactions. He submits that the petitioner has wrongly availed the benefit of input tax credit, which has been rightly denied by the impugned orders. After hearing learned counsel for the parties, the Court has perused the records. Learned AC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at GSTN have not been mentioned in the certificates. However, on perusal of the certificates annexed along with the writ petition, it appears that GSTN have specifically been mentioned therein. In such circumstances, the matter requires reconsideration by the respondent authority. In view of peculiar facts and circumstances of the case, the impugned orders are set aside. The matter is remanded to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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