2025 (4) TMI 1013

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....urable Mr Justice Krishnan Ramasamy For the Petitioner : Mr. I. M. Siddartha Ramarajan For the Respondents : Mr. V. Prashanth Kiran Government Advocate (Taxes) COMMON ORDER Since the issue involved and the relief sought in both these Writ Petitions are identical in nature, the same were heard together and are disposed of vide this common order. 2. Challenging the impugned Show Cause....

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.... fake invoices/without actual supply of goods and services for the year 2023-24. Therefore, the Input Tax Credit was blocked by the respondents. According to the petitioner, that the transactions of inward supplies from the suppliers are bonafide, as such the issue of fake invoices, does not arise. 4. It is also submitted that pursuant to the issuance of show cause notices dated 18.02.2025, the....

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....ing the submissions made by the learned counsel on either side, it appears that challenge to the show cause notices in Form DRC-01 dated 18.12.2024 is premature. In the present case, the petitioner had submitted his reply to the said show cause notices issued by the first respondent along with documentary evidence. It is also pointed out that the reason for filing the present Writ Petitions is to ....

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....ndents are directed to consider the reply filed by the petitioner along with the documentary evidence to the show cause notices dated 18.02.2025 and issue a 7 days clear notice by fixing the date for personal hearing to the petitioner. (ii) If the respondent-Authority comes to the conclusion that the petitioner's case is not pertaining to fake invoices, the respondents are directed to....