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SAUMITRA DAYAL SINGH, MANJIVE SHUKLA
Amarnath Trading Company – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Heard Shri Praveen Kumar, learned counsel for the petitioner and Shri Nimai Das, learned Additional Chief Standing Counsel for the State.
2. Challenge has been raised to the order dated 10.10.2023 passed by respondent no.3/Assistant Commissioner (Special Investigation Branch), State Tax, Range-B, Ghaziabad whereby the said authority has blocked ITC of value Rs. 53,61,832/- in exercise of his power under Rule 86A of Uttar Pradesh Goods and Services Tax Rules, 2017.
3. The only reason to block ITC is the satisfaction recorded by the respondent no.3 that the said ITC was not genuine since the supplier/selling dealer - M/s Pushpendra Singh was found to be non-existent at his disclosed place of business, at District Hapur.
4. Perusal of Annexure no.7 to the writ petition clearly indicates that the said M/s Pushpendra Singh had applied for amendment of core field in registration particulars, including as to the place of business - to be amended and changed from Hapur to Ghaziabad. That change was applied for on 06.10.2023 i.e. four days prior to the impugned communication. On 31.10.2023, GSTN recorded that change and issued due communication to M/s Pushpendra Singh to record the
The authority must verify facts before blocking ITC, especially when an ex-parte order is issued without knowledge of pending changes.
The court mandated verification of facts and issuance of a reasoned order regarding the blocking of ITC under Rule 86A of the GST Rules.
The main legal point established in the judgment is that the blocking of Input Tax Credit (ITC) under Rule 86A of the CGST Rules must be based on tangible material and reasons to believe that the con....
Impugned ITC blocking orders set aside; remanded for fresh consideration after representation and hearing.
Impugned GST ITC blocking order set aside; remanded for fresh consideration on representation with personal hearing.
Impugned ITC blocking order remanded for fresh consideration on representation with hearing.
The show cause notice must specifically state the reasons for proposing a recovery, and a demand cannot be created without the proper officer forming at least a prima facie view that the tax has not ....
Remand GST ITC blocking for fresh consideration with personal hearing upon petitioner's representation.
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