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Alcob Transmissions PVT. LTD. vs. Joint Commissioner (State Tax)

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CW/12022/2023HC RajasthanGSTCNR RJHC02060083202307 February 2024Bench: AVNEESH JHINGAN,SHUBHA MEHTA2 pages

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Cause title — parties, addresses and appearances
[2024:RJ-JP:6421-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12022/2023 Alcob Transmissions Pvt. Ltd., Through Its Director Puneet Sachdeva S/o Harinder Singh Sachdeva, Aged About 37 Years, Resident Of C-94, First Floor, Sushant Lok 1, Near Vyapar Kendre, Chakarpur (74), Gurugram, Haryana-122002. ----Petitioner Versus 1. Joint Commissioner (State Tax), Circle - Shahjahanpur, Bhiwadi, Rajasthan 2. Assistant Commissioner (State Tax), A - 1, Enforcement Wing - Ii, Jaipur, Rajasthan Director Dggi Jaipur Zonal Unit, C-62 Sarojini Marg, C-Scheme, Jaipur. ----Respondents For Petitioner(s) : Mr. Ravi Chandhok Mr. Umesh Sarwal Mr. Mukesh Kumar For Respondent(s) : Mr. Punit Singhvi with Mr. Ayush Singh HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA

Order 07/02/2024

1.

This writ petition was filed seeking directions to the respondent to unblock the electronic credit ledger of the petitioner-Company.

2.

The brief facts are that under Goods & Services Tax Act, 2017 on 28.10.2022, premises of the petitioner were inspected and there were issues with regard to verification of inward supply. Summons were issued to the petitioner on 28.10.2022, 15.11.2022 and 17.05.2023. [2024:RJ-JP:6421-DB] (2 of 2) [CW-12022/2023]

3.

The summons were responded and documents were filed on 27.06.2023. The respondents proceeded under Rule 86A of Rajasthan Goods & Services Tax Rules,2017 alleging that there is fradulent availment of input tax credit to the tune of Rs.3,25,85,566/- claimed on the basis of the invoices issued by non-existent entities. Electronic credit ledger was blocked, hence, the present petition.

4.

During the pendency of the writ petition, respondents issued show cause notice (for short, “SCN”). The petitioner has filed the reply to the notice. Counsel for the respondent on instruction submits that the proceedings in pursuance of SCN shall culminate in his final order within three weeks from today.

5.

At this stage, the writ petition is disposed of with the directions that the petitioner through the authorized representative shall appear in the office of respondent No.2 on 12.02.2024 at 11:00 AM for the purpose of personal hearing and to submit further reply or documents, if any. The respondent No.2 shall thereafter pass the order in proceedings initiated by SCN, within three weeks thereafter.

6.

It is needless to say that the petitioner shall be at liberty to avail the remedy in accordance with law, if aggrieved of the decision made by respondent No.2 including making an interim prayer therein.

7.

Accordingly, the writ petition is disposed of. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J LAKSHYA SHARMA /59

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.