Petitioner challenges the proceedings initiated alleging availment of ITC in respect of purchase of goods from Non-Existing Dealers
Section 74 of the CGST Act — Show Cause Notice –- The petitioner challenged adjudication orders dated 16.09.2020 / 20.10.2020 in respect of different tax periods 2017- 18, 2018-19 and 2019-20. Proceedings have been initiated under section 74 of Act alleging availment of ITC in respect of purchase of goods from Non-Existing Dealers and notices in Form GST DRC-13 dated 24.11.2020 under section 79 (1) (C) read with rule 145 (1) have also been issued, which are being challenged through respective interlocutory applications. The petitioner submitted that order under section 74 has been issued in violation of principles of natural justice. The petitioner has all the relevant documents such as Tax Invoices, e-Way Bills, Consignment Note etc. to substantiate that purchases have been made in accordance with law from the dealers. The counsel for the petitioner submitted that no adequate opportunity was granted to the petitioner to produce those documents. The respondent counsel prayed for and is allowed two weeks' time to file counter affidavit, without fail.
Held that:- The Hon’ble High Court listed the matter on 27.04.2021.
Petitioner challenges the proceedings initiated alleging availment of ITC in respect of purchase of goods from Non-Existing Dealers
Section 74 of the CGST Act — Show Cause Notice –- The petitioner challenged adjudication orders dated 16.09.2020 / 20.10.2020 in respect of different tax periods 2017- 18, 2018-19 and 2019-20. Proceedings have been initiated under section 74 of Act alleging availment of ITC in respect of purchase of goods from Non-Existing Dealers and notices in Form GST DRC-13 dated 24.11.2020 under section 79 (1) (C) read with rule 145 (1) have also been issued, which are being challenged through respective interlocutory applications. The petitioner submitted that order under section 74 has been issued in violation of principles of natural justice. The petitioner has all the relevant documents such as Tax Invoices, e-Way Bills, Consignment Note etc. to substantiate that purchases have been made in accordance with law from the dealers. The counsel for the petitioner submitted that no adequate opportunity was granted to the petitioner to produce those documents. The respondent counsel prayed for and is allowed two weeks' time to file counter affidavit, without fail.
Held that:- The Hon’ble High Court listed the matter on 27.04.2021.