M/S NEW STAR TRADING COMPANY vs Shri H C Verma, Amit Kumar

GSTAT
State Bench Lucknow
Court No. Court II
APL/37/LCK/2026
M/S NEW STAR TRADING COMPANY
.............Appellant
Versus
SHRI H C VERMA, ADDL. COMM. APPEALS CGST & CX APPEAL
ALLAHABAD , CGST ALLAHABAD & ORS. .............Respondent
Quorum
Hon’ble Narendra Kumar, Member(Judicial)
Hon’ble Alok Chopra, Member (Technical)
Counsel for Appellant
SHRI ALEKH KUMAR AGARWAL, ADVOCATE
Counsel for Respondent
SMT. NIDIHI SHARMA,
SUPERINTENDENT, CGST
Form GST APL-04A
[See rules 113(1) & 115]
Summary of the order and demand after issue of order by the GST Appellate Tribunal
whether remand order : Yes
Order reference no. : ZN090371026000547H Date of order : 28/10/2026
1. GSTIN/Temporary ID/UIN - 09BWOPK9429G1ZW
Appeal Case Reference no. -
2. Date - 25/03/2026
APL/37/LCK/2026
Name of the appellant - M/S NEW STAR TRADING COMPANY , [email protected] ,
3.
9044800900
Name of the respondant -
1. Amit Kumar , [email protected] , 9955398149
2. Shri H C Verma
4.
5. Order appealed against - AD090225082894N
Demand Order
(5.1) Order Type -
(5.2) Ref Number - 79/GST/ALLD/2026 Date - 19/02/2026

Personal Hearing - 28/10/2026 06/10/2026 22/09/2026 08/09/2026 03/08/2026 21/07/2026 12/06/2026
6.
09/06/2026 04/06/2026
Order in brief - the appeal filed by the appellant against order-in-appeal is hereby rejected and the
order-in-appeal is partly upheld. The penalty amounts imposed in both the order-in-original as well as
the order-in-appeal are set aside and the case is remanded to the adjudicating for redetermination of
the penalty amount keeping in mind the provisions of Section 75(13) of CGST Act, 2017.
7.
Summary of Order
8. If demand order then whether demand quantified: Yes
Section-I
Particulars Central tax State/UT tax Integrated tax Cess Total
Disputed

Amount
Determined
Amount
Disputed
Amount
Determined
Amount
Disputed
Amount
Determined
Amount
Disputed
Amount
Determined
Amount
Disputed
Amount
Determined
Amount
1 2 3 4 5 6 7 8 9 10 11
(a) Tax 154328 154328 154328 154328 460800 460800 0 0 769456 769456
(b)
0 0 0 0 0 0 0 0 0 0
Interest
(c) Penalty 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0
(d) Fees
0 0 0 0 0
(e) Others
(f) Refund 0 0 0 0 0
For Other orders and Demand orders which are not quantified:
9.
Issues
as
raised
by
proper
officer
Issues as determined by Appellate/Revisional authority Order by GST Appellate Tribunal
The First Appellate Authority has upheld the order
passed by the Adjudicating Authority and confirmed the
disallowance of Input Tax Credit under Section 74 of the
CGST Act. It has been held that the supplier was non-
existing and therefore the ITC claimed by the Appellant
is not admissible. The Appellate Authority has further
observed that the Appellant failed to establish the
genuineness of the transactions to its satisfaction.
Accordingly, the demand of tax, interest, and penalty has
been confirmed of Rs. 769456.00.
the appeal filed by the appellant against
order-in-appeal is hereby rejected and
the order-in-appeal is partly upheld. The
penalty amounts imposed in both the
order-in-original as well as the order-in-
appeal are set aside and the case is
remanded to the adjudicating for
redetermination of the penalty amount
keeping in mind the provisions of
Section 75(13) of CGST Act, 2017.
Levy
of
Penalty
10. If remanded with directions:
a) Remanded to: Adjudicating Authority

b) Directions subject to which remanded, if any:
the appeal filed by the appellant against order-in-appeal is hereby rejected and the order-in-appeal is
partly upheld. The penalty amounts imposed in both the order-in-original as well as the order-in-
appeal are set aside and the case is remanded to the adjudicating for redetermination of the penalty
amount keeping in mind the provisions of Section 75(13) of CGST Act, 2017.
Place :LUCKNOW
Signature
Date : 28.10.2026
LUCKNOW Deepak Yadav
Designation : Stenographer/Law researcher
Jurisdiction :Lucknow