Gangeshwari Metals Private Limited vs. State Of U.P. And 2 Others

Heard Mr. Suyash Agarwal, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned CSC for the State-respondents.

By means of present petition, the petitioner is assailing the order dated 20.12.2022 passed by respondent no. 2 and the order dated 23.7.2021 passed by respondent no. 3. 3. Learned counsel for the petitioner submits that petitioner is a private limited company and is engaged in the manufacture of MS Ingots for which the basic raw material is iron scrap and on purchase of iron scrap, after payment of tax , the petitioner avails the input tax credit. He submits that in the normal course of business, the purchase of iron scrap was made from Singhal Steel Suppliers, Kanpur for which four different tax invoices were issued and E-way bills as well as GRs were also prepared. He submits that the goods were transported with genuine documents and payments were made through banking channel, however, the proceedings under Section 74 of GST Act were initiated only on the ground that owner of Truck Nos. UP 78 BT 4214 and UP 78 BT 4218, namely Mohd. Tariq son of Ayub, residence of 3/1, Fahimabad, Labour Colony, Kanpur, has denied the transportation of goods and informed that the said two trucks were not operative from last two years. He submits that notices have been issued to the petitioner to which the petitioner has duly submitted reply, however, without considering the same, the impugned order dated 23.7.2021 has been passed against which the petitioner has preferred an appeal, which has also been dismissed vide order dated 20.12.2022, Versus Counsel for Petitioner(s) : Suyash Agarwal Counsel for Respondent(s) : Rahul Dwivedi/- (Piyush Agrawal,J.) RAHUL DWIVEDI High Court of Judicature at Allahabad