2024 (1) TMI 434

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....s case: For the Petitioner: Mr. Pranay Jain and Mr. Karan Singh, Advocates. For the Respondent: Mr. Rajeev Aggarwal, Assistant Standing Counsel. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns show cause notice dated 05.07.2023 whereby the registration of the petitioner has been suspended. Petitioner further seeks a direction to the respondent to cancel the registration of the....

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.... issued invoices without any underlying supply of goods or services and passed on fraudulent input tax credit to various recipients and petitioner is alleged to be one of the such recipients. 6. From the perusal of Annexure-A annexed to the said letter, it is not apparent as to which entry pertains to the petitioner or invoice alleged to have been sent to the petitioner without any underlying sup....