2024 (8) TMI 242

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.... For the Petitioner Through: Mr. Pranay Jain and Mr. Karan Singh, Advocates. For the Respondents Through: Mr. Asheesh Jain, CGSC and Mr. Gaurav Kumar, Advocate for R1/UOI. Mr. Udit Malik, ASC and Mr. Vishal Chanda, Advocate for GNCTD/R2. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petit....

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....spect of the tax period from July 2017 to March 2018 proposing a demand aggregating to an amount of Rs.29,31,73,600/- including the interest. 6. The taxpayer has since expired and therefore, his widow (petitioner in the present case) filed the reply to the impugned SCN informing the Adjudicating Authority that her husband (late Mahabir Prasad Khandal) had expired on 04.05.2021. She also forward....

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....x Credit (ITC) in respect of the supplies from Shri Krishna Enterprises as on the date of the supplies, the registration of said supplier was active and the GST portal indicated that the tax on such supplies was paid. 8. It is apparent from the plain reading of the impugned order that the Adjudicating Authority has not considered any of the contentions advanced by the petitioner. The only reaso....