JUDGMENT :

Hon’ble Subhash Vidyarthi J.

1. Heard Shri Pranjal Shukla, learned counsel for the review petitioner.

2. By means of the instant review petition, the petitioner is seeking review of a judgment and order dated 14.05.2024 passed by this Court in Writ Tax No.128 of 2024.

3. The petitioner is engaged in manufacture and sale of Aluminum Casting & Machinery Parts. The petitioner had filed GSTR 3B for the months of May, 2019, August, 2019 and December, 2019. The Deputy Commissioner, Special Investigation Branch, Commercial Tax, Lucknow had conducted a survey of the place of business on 25.02.2020. The petitioner claimed to have received inward supplies worth Rs.16,39,200/-from M/s Ridhi Sidhi Enterprises, worth Rs. 17,25,160/-from M/s Siddhartha Trading Company and worth Rs. 29,78,025/-from M/s Satvik Enterprises and claimed Rs.2,95,056/-, Rs.2,63,160/-and Rs. 4,54,275/-respectively towards I.T.C. Claim for inward supplies received from the aforesaid firms. Special Investigation Branch, Agra conducted a survey of the aforesaid three firms whereupon it came to light that all the aforesaid three firms were non-existent and bogus firms and the petitioner had fraudulently claimed I.T.C