2024 (12) TMI 1119

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.... Through: Ms. Sangita Malhotra, SPC for UOI with Ms. Pallavi Talwar, Adv. Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advs. for R2-R4. Mr. Anurag Ojha, SSC with Mr. Subham Kumar and Mr. Dipak Raj, Advs. for R-5. ORDER PER CM APPL. 71674/2024 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 16914/2024 and CM APPL. 71673/2024 (S....

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....e reply and avail opportunity of personal hearing within stipulated time. The authorized representative appeared before this office on 5.7.2024 and submitted that the tax payer has not declared output liability for some month and also not availed ITC towards the items such as Granite/Sanitary Goods, taps etc. He was directed to submit the proof for the same by next date of hearing i.e., on 07.8.....

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....stify his version, and therefore, demand (DRC-07) is created/issued for the amount as mentioned in the DRC 01/as under, with the direction to deposit the entire amount within the stipulated time. Particulars SGST CGST IGST Tax 5574165 5574165 375300 Interest 4618158 4618158 310933 Penalty 557417 557417 37530 Total 10749740 10749740 723763 3. As is manifest from the above all t....

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....d on request of Taxpayer R1 filed 14-02-2020 and 3B status is 'yes' Maneet Enterprises 564098 564098 Feb Cancelled Suo Moto Jun 2020 Maneet Enterprises 185796 185796 Mar Cancelled Suo Moto Jun 2020 Total 4421858 4421858       5. It is in the aforesaid backdrop that it is contended that the mere subsequent cancellation of registration of those suppliers would no....