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J.S.B. TRADING CO. vs. STATE OF PUNJAB
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
Paras Jain
Res. Counsel
Saurabh Kapoor

Petitioner / Applicant

J.S.B. TRADING CO.
Respondent STATE OF PUNJAB
Court Punjab and Haryana High Court
State

Punjab

Date Nov 4, 2024
Order No.

CWP-14843-2023 (O&M)

Citation

2024(11) TAXREPLY 11769
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ORDER

SANJEEV PRAKASH SHARMA, J (ORAL) 1. The petitioner – firm is stated to be dealing in the business of sale and purchase of iron scrap. It claimed purchases amounting to sum of Rs. 49,45,578/- from M/s RP Metals and M/s Amarinder Singh. 2. A notice dated 05.09.2022 under Section 61 of Punjab GST/CGST Act, 2017 (hereinafter referred to as 'the Act') was issued for scrutiny of the return by the Proper Officer to explain about the ITC claimed on the purchases, alleging that during the period 2017-18, the firm had claimed ITC from four different firms, whose registration had already been cancelled, and therefore, the petitioner was directed to prove the genuineness of the claim regarding ITCs. 3. The petitioner submitted its reply to the notice and was intimated, vide GST ASMT-12 on 28.02.2023 that their reply had been found to be satisfactory, and no further action is required to be taken in the matter for the financial year 2017-18. 4. At the same time, on ....

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