2025 (4) TMI 1155

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.... For the Respondents Through: Mr. R. Ramachandran, Sr. Standing Counsel with Mr. Prateek Dhir, Advs. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Bajrang Iron Store through its proprietor Bajrang Kumar Aggarwal under Article 226 and 227 of the Constitution of India, inter alia, assailing the impugned Order-in-Original ....

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..... 5. On 11th April, 2019, the Petitioner filed an application for cancellation of the registration as he had shut down the business. Various SCNs were issued in respect of one entity called M/s Himgiri Sales. The allegation in the SCNs was that ineligible Input Tax Credit (hereinafter, 'ITC') was availed of by the Petitioner which was in effect fraudulent in nature and the firm was itself non-exi....