2022 (11) TMI 479

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.... Respondent: Mr. Sanjay Kumar, Senior Standing Counsel for Revenue. JUDGMENT MANMEET PRITAM SINGH ARORA, J (ORAL): CM APPLs. 45443/2022 (for exemption) Exemption allowed, subject to just exceptions. Accordingly, the present application stands disposed of. W.P.(C) 14787/2022 & CM APPLs. 45442/2022 (for stay) 1. Present writ petition has been filed seeking a direction to quas....

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....neficiary entities. It is stated therein that the Assessee, Mrs. Sangeeta Arora, is one of the beneficiaries of the said bogus transaction and she has entered into transactions to the tune of Rs. 6,62,23,609/- with M/s Nandi Traders. 3. Learned counsel for the Petitioner states that the Assessee has not transacted with M/s Nandi Traders and her Permanent Account Number (PAN) has been misused to....

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....t the particulars of the address furnished with the GST Number is with respect to a premises which was tenanted by the Assessee many years ago and she has since vacated the said premises in 2013. 4. He further states that the proof of Assessee's lack of involvement with the alleged M/s Nandi Traders is that the alleged transactions are not reflected in the bank statement of the Assessee. He sta....

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....t. 7. The Petitioner's plea that the GST Number, which is registered at the premises in Libaspur, Delhi is not in her control or possession and the transactions under scrutiny which were undertaken by Superior International and M/s Nandi Traders were carried out in a bank account which is not operated by the Petitioner, are all factual pleas which will be determined by the AO during the assessm....