2024 (8) TMI 512

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....s Sareen, Ms Maninder Kaur, Ms Oshin Maggu and Mr. Ruchir Baswal, Advocates. For the Respondents Through: Mr Awadhesh Kr Singh, Advocate for R1/UOI. Ms Sonu Bhatnagar, Sr SC, Ms Nishtha Mittal, Ms Apurva Singh and Ms K R Mary Jonet, Advocates for R2. Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Advocate for R3. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning....

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....ies to the petitioner. 3. The petitioner responded to the SCN, inter alia, ascertaining that it had received supplies from three suppliers - Sai International; Mukul International; and Shri Ganpati Enterprises - during the relevant period. The returns filed by the suppliers for the period reflected that the tax had been paid. 4. The learned counsel for the petitioner submits that the retrospecti....