2025 (3) TMI 668

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....nal dated 24 January 2025. From the disclosures which are made herein, we find that pursuant to the Show Cause Notice ["SCN"] which was issued on 01 August 2024 and the subsequent SCN dated 03 August 2024, the petitioner had filed a detailed reply on 15 October 2024. The petitioner had also approached this Court by way of W.P.(C) 14863/2024 seeking consolidation of the aforenoted SCN proceedings. Pursuant to the orders passed on that writ petition, a common reply was thereafter filed on 20 November 2024. 2. However, and as we read the order impugned it is ex facie apparent that not only has the competent authority failed to notice or engage with the reply which was submitted, it has proceeded on the premise that no response had been submit....

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....that the noticees neither submitted reply to the Show Cause Notice nor attended personal hearing offered to them at three occasions. This act of non-submission of reply and nonappearance during personal hearing strengthens the allegation of the department that they are fictitious linns created on common mobile number and e-mail id, which passed on fraudulent ITC on the basis of goods-less invoices issued by various suppliers without any actual underlying supply of goods/services and have also engaged in passing on of such fraudulent ITC on the basis of goods-less invoices issued to various recipients, so as to enable the said recipients to evade the payment of appropriate GST to the Government exchequer. 13.1.6 Considering the provisions....