9911796707
TMI Blog2025 (4) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... RAJEEV RANJAN PRASAD And HONOURABLE MR. JUSTICE ASHOK KUMAR PANDEY For the Petitioner : Mr. Anurag Saurav, Advocate Mr. Sharda Raje Singh, Advocate Mr. Ankesh Bibhu, Advocate Mr. Vaibhav Kumar, Advocate Mr. Abhishek Kumar, Advocate For the Respondent No.5 : Mr. Dr. Krishna Nandan Singh, ASGI Mr. Anshuman Singh, Sr. SC Mr. Shivaditya Dhari Sinha, Advocate For the Respondent Nos. 6 to 9 : Mr. Vivek Prasad, GP-7 ORDER ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Heard learned counsel for the petitioner, learned ASG for respondent no.5 and learned GP-7 for respondent nos. 6 to 9. 2. This writ application has been filed seeking the following reliefs :- "(i) For Quashing of Order Dated 20.05.2024 passed under Section 74(9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount and Annual Return of the petitioner and the said tax has been imposed on the ground that the petitioner has made a claim of an amount of Rs.4,25,358/- as Input Tax Credit in their return of Dealers who were having no existent whereas the Dealers have filed their return and their tax deposit has been reflected in the GSTR 2A of the petitioner. (iii) For setting aside DRC 07 bearing reference No.ZD1005240161080 Dated 20.05.2024 issued by Deputy Commissioner of State Tax, Special Circle, Patna, whereby and whereunder a Demand of Rs.13,22,863/- has been raised by the respondent authority as IGST under Section 74 of the Act. (iv) For restraining respondent authoritites from attaching the bank account of the petitioner and further from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner claims that after providing the purchase order the petitioner obtained the materials making payment to the dealers along with IGST@ 18%. The dealers issued tax invoice to the petitioner and all the payments made by the petitioner to the dealers were through bank accounts. 5. It is submitted that all the supplies made to the petitioner were taken by dealers in their outward supply in GSTR1, subsequently the same were reflected in GSTR-2A of the petitioner, thereby the petitioner had availed the input tax credit of the said transaction in the financial year 2017-2018. 6. In respect of this transaction the petitioner received one summon from the Director General of Goods and Services Tax Intelligence, Gurugram (in short 'DGGI') on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paragraph-19 to 25 of the writ application to submit that in fact before the learned Assessing Officer of the State the entire facts and figures were brought on record and the Assessing Officer was explained about the proceeding which had taken place before the DGGI, Gurugram in respect of the same invoices which were subject matter of consideration before the Assessing Officer. He was also shown the amount already deposited by the petitioner by way of reversal of input tax credit but despite everything available on the record, the Assessing Officer did not consider the same and pass the impugned order dated 20.05.2024 which is contained in Annexure-P/10 to the writ application. It is this Annexure P/10 which is under challenge in the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax invoice no.44 of Harshad Trading company, invoice No. 234 dated 13.01.2018 and invoice no. 235 dated 15.01.2018 of Classic Trade. It is these three invoices only which are subject matter of the present proceeding. 14. Learned ASG for the respondent No.5 suggests at this stage that perhaps the State authority was not duly explained that these two firms whose invoices were subject matter of consideration before the State authority were also subject matter of consideration before the respondent No.5 and it is in relation to these invoices only the petitioner has paid the amount. A suggestion has been made at the bar that under these circumstances the best course of action would be to send back the matter to the assessing authority. 15. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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