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LARIX MINERALS (NOW CLOSED) vs. THE ASSISTANT COMMISSIONER ST AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH. N

Pet. Counsel

G. Narendra Chetty

Res. Counsel

Y.v. Anil Kumar

Petitioner / Applicant	LARIX MINERALS (NOW CLOSED)
Respondent	THE ASSISTANT COMMISSIONER ST AND OTHERS
Court	Andhra Pradesh High Court
State	Andhra Pradesh
Date	Jul 10, 2024
Order No.	WRIT PETITION NO: 17518/2023
Citation	2024(7) TAXREPLY 10239
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ORDER
ORDER PER HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO) The petitioner has registered a dealer under the Goods and Service Tax Act, 2017 with effect from 21.08.2018 in the Addanki Circle and thereafter, the registration was transferred to Bapatla Circle, Guntur-II Division. The petitioner who was earlier doing business in granite slabs or blocks had subsequently cancelled his registration with effect from 30.09.2019. At the time of cancellation, which was accepted by the department, no taxes were shown due from the petitioner. 2. Subsequently, a show-cause notice was issued to the petitioner in form GST DRC-01, dated 15.12.2021, informing the petitioner that the Additional Commissioner of Commercial Taxes (Enforcement), Bangalore, Karnataka had sent a communication dated 05.10.2021 stating that input tax credit of Rs. 7,13,917/- has been fraudulently availed on the basis of invoices said to have been issued by one M/s. Manjunatha Marketing, Bengaluru without actual recei....