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Ram Niwas Agarwal-vs-Dhirendra Kumar Parida, Addl. Commissioner of State Tax (Appeal)-2026-juristway.com-3444-GSTAT(Cuttack)-GST
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2026-juristway.com-3444-GSTAT(Cuttack)-GSTRam Niwas Agarwal v Dhirendra Kumar Parida
✓ Good LawDismissed2 Judge Bench
TreatmentNot yet cited by a later judgment
2026-juristway.com-3444-GSTAT(Cuttack)-GST

Ram Niwas Agarwal

versus

Dhirendra Kumar Parida, Addl. Commissioner of State Tax (Appeal)

Court - Bench
GST Appellate Tribunal (GSTAT) - Cuttack
Date of Judgment
13 November 2026
Judges
Ms. Suchismita Misra, Judicial Member, Mr. Ananda Satpathy, Member (Technical)
Case Number
APL/55/CTT/2026
Advocate (Petitioner)
Kshirod Kumar Sahoo
Advocate (Respondent)
Ananda Das - Advocate
Quick ref
Takeaway

September 2020 | ITC demand of Rs. 1,07,712 upheld | Taxpayer's appeal dismissed Supplier Non-Existent from Inception — ITC Denied Despite Invoices Where the supplier's registration was obtained on a forged rent agreement and no business ever existed at its declared place, its invoices are paper transactions with no supply. Invoices, e-way bills, weighment slips and bank payment do not prove receipt under Section 16(2)(b), and Section 74 is rightly invoked.

Digest & Analysis
Litigation Digest

In Ram Niwas Agarwal v. Dhirendra Kumar Parida, 2026-juristway.com-3444-GSTAT(Cuttack)-GST, where a steel manufacturer availed ITC of Rs. 1,07,712 in September 2020 on two invoices of M/s Lakra Steel, whose named proprietor disowned the business and whose rent agreement was signed in the names of persons long dead, the Hon'ble GST Appellate Tribunal, Cuttack Bench held that no supply can exist without an existing supplier, so the invoices were mere paper transactions (paras 10, 13). Invoices, e-way bills, weighment slips and payment by bearer cheques did not prove receipt of goods; the stock register and affidavit filed for the first time could not be admitted without a formal application for additional evidence (paras 11, 15). On Quest Merchandising and Gargo Traders were distinguished because the supplier's genuineness was not in doubt there (paras 16–18). The Hon'ble Tribunal held Section 74 rightly invoked and found no breach of natural justice; the appeal was dismissed (paras 19–21).

✎ Editor's Note

Practice point: Recipients should keep primary proof of receipt for every purchase — stock register entries, transport challan or own-vehicle log, weighment slips and payment by account-payee transfer. The Hon'ble Tribunal discounted payment by bearer cheque because credit to the supplier's account could not be shown.

Practice point: Documents not produced before the lower authorities must be filed before the Tribunal with a formal application for additional evidence explaining why they were not produced earlier; otherwise they will be excluded.

Risk: The Hon'ble Tribunal treated the recipient's complicity as "automatically established" once the supplier was found fraudulent, without a separate finding on the recipient's knowledge. That reasoning on Section 74 may be open to challenge before the High Court.

Note on the text: The demand table appears to mislabel columns; the grounds of appeal state interest of Rs. 26,913 and a total of Rs. 2,42,337.

Disclaimer: This content reflects the editor's personal views and should not be treated as a legal opinion or professional advice.

Full Text
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