2025 (2) TMI 1155

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Mr. Abhinav Sharde, Advs For the Respondent : Mr. Harpreet Singh, SSC with Mr. Jai Ahuja, Adv ORDER 1. Having heard learned counsels for parties, we note that the impugned Show Cause Notice ['SCN'] laid the following allegations insofar as the writ petitioner is concerned:- " Role played by Sh. Vipin Bansal (PAN No. AVDPK5048K) Shri Aakash Gupta and Shri Vipin Bansal a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ber. Shri Vipin Bansal failed to reasonably justify their statement of having no knowledge about the migration of M/s Amit Aakash Enterprises from VAT to GST. In his statements, Shri Vipin Bansal have agreed to the fact that he was received the authentication OTP's from the VAT department but have failed to prove that he was not responsible for the migration of M/s Amit Aakash Enterprises from....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....factual issues which are sought to be canvassed. 3. We take note of our order passed in Aakash Gupta vs. Commissioner of Delhi Goods and Services Tax & Ors. [W.P.(C) 12694/2023 dated 10 December 2024] and where while dealing with an identical challenge instituted by a co-noticee, we had disposed of the writ petition in the following terms:- "1. This writ petition has been preferred imp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....which the respondents appear to have undertaken covering the period from July 2017 to April 2018. 4. It is alleged by the writ petitioner that his credentials have been misused on the Goods and Services Tax portal since he had never even applied for GST registration and that in relation thereto, he has made various complaints to the respondents as well as the police authorities. It is on ....