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DADHICHI IRON AND STEEL PVT. LTD. vs. CHHATTISGARH GST THROUGH COMMISSIONER, COMMERCIAL, TAX GST, ASSISTANT COMMISSIONER, OFFICE OF COMMISSIONER, STATE TAX (SGST)
(Chhattisgarh High Court)

Hon'ble Judges:

P. SAM KOSHY
Pet. Counsel
Bhisma Ahluwalia
Res. Counsel
Ayaz Naved

Petitioner / Applicant

DADHICHI IRON AND STEEL PVT. LTD.
Respondent CHHATTISGARH GST THROUGH COMMISSIONER, COMMERCIAL, TAX GST, ASSISTANT COMMISSIONER, OFFICE OF COMMISSIONER, STATE TAX (SGST)
Court Chhattisgarh High Court
State

Chhatisgarh

Date Oct 22, 2019
Order No.

Writ Petition (T) No. 130 of 2019

Citation

2019(10) TAXREPLY 1742
Original Order
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ORDER

1. The reason for filing of the present writ petition is the issuance of letter dated 16.09.2019 Annexure P-1 by the respondent no.2 whereby the respondents have blocked the operation of the credit account for availing the Input Tax Credit so far as the petitioner establishment is concerned. 2. The contention of the counsel for the petitioner is that the only ground for blocking the credit account of the petitioner is that the petitioner has been doing business with a non-existing entity i.e. M/s Jai Bharat Enterprises which has a GSTIN/UIN-23AROPR6237P1ZZ. Counsel for the petitioner drew the attention of this Court to certain information which has been downloaded by the petitioner from the portal of the respondents themselves which shows that the said M/s Jai Bharat Enterprises is a registered body under the respondents and is paying taxes also to the respondents. Therefore, the issuance of Annexure P-1 is contrary to their own record. 3. Given the aforesaid facts and circu....

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