Neutral Citation No. - 2025:AHC:63043 Court No. - 9 Case :- WRIT TAX No. - 611 of 2023 Petitioner :- M/S Atul Engineering Udhyog Atul Compound Nunhai Respondent :- Additional Commissioner Grade Ii And 2 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- C.S.C. With Case :- WRIT TAX No. - 612 of 2023 Petitioner :- M/S Atul Engineering Udhyog Atul Compound Nunhai Respondent :- Additional Commissioner Grade Ii And 2 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- C.S.C. With Case :- WRIT TAX No. - 613 of 2023 Petitioner :- M/S Atul Engineering Udhyog Atul Compound Nunhai Respondent :- Additional Commissioner Grade Ii And 2 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- C.S.C. Hon'ble Rohit Ranjan Agarwal,J. 1. These three writ petitions bearing Writ Tax No.611 of 2023, Writ Tax No.612 of 2023 and Writ Tax No.613 of 2023 arise out of a common order dated 04.03.2023 passed by Additional Commissioner, Grade-II (Appeal) I, State Goods and Service Tax, Agra, by which, the order passed during the proceedings for the Assessment Year 2019-20, 2020-21 and 2021-22 has been upheld. 2. Facts leading to the present writ petition are that the petitioner is a registered proprietorship engaged in the business of manufacturing and sale of railway wagon and coach parts. It supplies to the Indian Railways. 3. According to petitioner's counsel, the goods manufactured by the petitioner is not sold in the open market, and it is only supplied to the Indian Railways. A search was made by the S.I.B. officials in the premises of the supplier of the iron scrap to the petitioner, which had led to the information having been sought from the petitioner during assessment proceedings. 4. It is contended that the assessment order for the year 2019-20 and 2020-21 was passed on 24.02.2022 while the assessment order for the year 2021-22 was passed on 26.02.2022. Against these assessment orders, three appeals were preferred before Additional Commissioner, Grade-II (Appeal)-1, SGST, Agra. These three appeals have been rejected by the common order on 04.03.2023. 5. According to the petitioner counsel, the Apex Court in State of Karnataka vs. Ecom Gill Coffee Trading Private Limited, 2023 SCC OnLine SC 248, had required that for claiming benefit of ITC the documents have to be placed before the authorities concerned in regard to the various transactions which are made between the parties. It is next contended that the judgment rendered by the appellate Court was dated 04.03.2023, while the judgment of the Apex Court is dated 13.03.2023. 6. Petitioner wants to place before the appellate Court, which is a Court of both law and fact, the gate pass, GST returns, debit notes, invoices, registration certificate of the supplier of the goods, trading account which includes transactions between the supplier and the petitioner and other related documents for claiming benefit of ITC. 7. According to petitioner counsel as the judgment of the Apex Court rendered in case of Ecom Gill Coffee Trading Private Limited (Supra) requires these documents to be placed before the authorities for claiming the benefit. The petitioner also wants to file these documents which have been filed along with present writ petition. 8. Learned Standing Counsel has opposed the writ petition and submitted that the assessment order has been finalised by the appellate Court, however, he does not dispute the fact that the judgment rendered by the Apex Court requires certain documents to be placed before the authorities for the claim of the ITC. 9. Having heard learned counsel for the parties and perusing the material on record, it is clear that the judgment rendered by the appellate authority was dated 04.03.2023 while the Apex Court on 13.03.2023 while dealing with the matter under the Karnataka VAT Act had required the dealer to place before the authorities certain documents for claiming benefit of ITC wherein genuineness of transactions of the documents was required under the Act. 10. The petitioner, before this Court is a supplier of Indian Railways, also wants to place the documents before the appellate Authority for due consideration in regard to the claims of ITC, on the basis of judgment rendered by Apex Court dated 13.03.2023. 11. Having regard to the judgment of the Apex Court rendered in Ecom Gill Coffee Trading Private Limited (supra), these writ petitions are being partly allowed setting aside the order dated 04.03.2023 passed by Additional Commissioner, Grade-II (Appeal) I, State Goods and Service Tax, Agra and remanding back the matter requiring the appellate Court to grant time to the petitioner to place all the required documents as per the judgment of the Apex Court for consideration of the claim of ITC, and decide the appeals thereafter within a period of three months. Order Date :- 24.4.2025 SK Goswami Digitally signed by :- SHIVAKANT GOSWAMI High Court of Judicature at Allahabad