2025 (4) TMI 737

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.... 2024 - -<br>GST<br>HON'BLE MR. JUSTICE BHASKAR RAJ PRADHAN, JUDGE Appearance: For the Petitioner: Mr. Ketan Jain and Mr. Chetan Kumar Shukla, Advocates (through V.C.). Mr. Passang Tshering Bhutia, Advocate. For the Respondent Nos. 1 to 6: Ms. Sangita Pradhan, Deputy Solicitor General of India (through V.C.) along with Ms. Sittal Balmiki, Advocate. For Respondent No. 7: Mr. Manish Kr. Jain, Ad....

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....refore, the respondents, in their considered view, raised the demand for irregularly availing ITC as indicated above. 2. The respondent nos. 1 to 6 have now placed an affidavit on record dated 25.03.2025 bringing on record a Notification bearing No.17/2024-Central Tax dated 27.09.2024 and Circular No. 237/31/2024-GST dated 15.10.2024. It is seen that by the Notification No. 17/2024-Central Tax da....