2024-VIL-341-BOM
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SGST High Court Cases

GST - Section 16(2) of CGST Act, 2017 – availment of ITC on the strength of purchase invoices issued by non-existent suppliers – Issue of summons under Section 70 - Petitioner seeking protection with no coercive action under 69 of the CGST Act, be taken against him, unless grounds of arrest are made known to him – HELD - the petitioner’s registered suppliers were found to be non-existent at their registered address and the petitioner has availed ITC on the basis of purchase invoices issued by the non-existent/ bogus suppliers, without any actual supply of goods. Prima-facie, the same is in clear violation of Section 16(2) of the CGST Act, 2017 - the petitioner is not in existence on the three addresses given as the registered addresses, but even the suppliers, from whom the petitioner has claimed to have purchased the goods, are non-existent at their given address. The petitioner has not come before this Court with clean hands. The petitioner has been time and again issued various summons adhering to the provisions of law, in order to provide an opportunity to the petitioner, to participate in the investigation and put forth his case but failed to participate in the proceedings on various occasions. The fake addresses of the petitioner’s firm as well as suppliers do not make him eligible for any protection from this Court - Prima-facie, it appears that the petitioner, has in fact, availed the ITC, from non-existent entities. The burden of proof on the contrary is on the petitioner to prove he is eligible for ITC – Not inclined to grant protection to the petitioner, the writ petition stands dismissed
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