Baldev Krishan Gupta And Co vs. State Of Punjab And Another
Held
The Court found that the impugned order failed to consider the objections raised by the petitioner, including a relevant Circular. Therefore, the order was set aside.
Facts
The petitioner, a trader, had taken Input Tax Credit based on invoices from an original seller. Proceedings were initiated against the petitioner under GST Act sections for the years 2017-18 and 2018-19.
Key Issues
Whether the GST authorities properly considered the petitioner's objections and relevant circulars before passing an order? Whether the order passed was speaking and reasoned?
Sections Cited
Section 73, Section 74, Section 122(1)(ii), Section 122(1)(vii)
AI-generated summary — verify with the full judgment below
CWP-32725-202 116 IN TH BALDEV KR STATE OF P CORAM: H
H Present: M f
M SANJEEV P
Learned trader w the bas proceed 06.07.2 Central advised section terms o
Learned initiated dropped 24 (O&M) HE HIGH COURT OF PUNJA CHANDIGAR
RISHAN GUPTA & CO. Vs.
UNJAB AND ANOTHER **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Mukul Singla, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. A.G. **** RAKASH SHARMA, J.(Oral) d counsel for the petitioner has s who had passed on the Input Ta sis of invoices from the origina dings against a trader has bee 2022 issued by the Government l Board of Indirect Taxes and d in para No.3 not to initiate p 74 of the CGST Act, 2017, and of section 122(1)(ii) and 122(1)(v d counsel submits that on th d under sections 73/74 of the A d for the year 2017-18. However AB AND HARYANA AT RH CWP-32725-2024 (O&M) Date of Decision: 04.12.2024 . . . . Petitioner . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH ., Punjab. ) submitted that the petitioner is a ax Credit which he has taken on al seller. The scope of initiating en discussed in Circular dated t of India, Ministry of Fi
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