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GOYAL SANITARY STORE GWALIOR & OTHERS vs. UNION OF INDIA & OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

ROHIT ARYA
AMAR NATH (KESHARWANI)
Pet. Counsel
Pawan Dwivedi
Res. Counsel
Praveen N. Surange

Petitioner / Applicant

GOYAL SANITARY STORE GWALIOR & OTHERS
Respondent UNION OF INDIA & OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Oct 30, 2023
Order No.

Writ Petition No. 13256 of 2023

Citation

2023(10) TAXREPLY 8424
Original Order
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ORDER

ORDER Petitioner, an assess having registration No.23ACLPG9479N2ZT is engaged in trading of sanitary wares and other items. The assessment year is 01.04.2018 to 31.03.2019. In terms of the Central Goods and Services Tax Act, 2017 (for brevity, the 'CGST Act') in vogue at the relevant time the petitioner applied for Input Tax Credit with the proof of invoices raised by various suppliers numbering 58, against which the petitioner has already paid the value of the goods plus taxes payable thereupon. 2. The respondent No.2 initially issued a show cause notice on 30.12.2022 (Annexure P/1), whereunder intimation of twofold discrepancies in the return filed by the petitioner after scrutiny were attributed, namely - (i) ITC Rs. 67,74,604/- has been availed on the basis of invoices issued by the suppliers whose registrations were cancelled retrospectively; (ii) Why interest amounting to Rs. 65/- has not been paid while tax payment in cash during the months of April, M....

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