2025 (5) TMI 141

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....er alia the Demand-cum-Show Cause Notice bearing No. 35/2024-25 dated 24th July, 2024 (hereinafter, 'the SCN'). The petition further raises challenge to the Order-in-Original bearing No. 68/CGST WEST/GST/SKG/ADC/2024-25 dated 02nd February, 2025 (hereinafter, 'the impugned order') issued by Respondent No.1-Additional Commissioner, CGST Delhi (West). 3. The SCN issued by Respondent No. 3 - Joint Director, Directorate of Goods & Service Tax Intelligence, Zonal Unit, Meerut, raised various allegations in respect of several fictitious and non-existing firms being run by the Petitioner and fraudulent availment of Input Tax Credit (hereinafter, 'ITC') under the name of such firms. 4. A total of more than 87 entities were investigated by the Res....

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.... dated 24.07.2024] issued in the Case of M/s Vardhman Jain & Ors. vide F. No. DGGI/INV /GST/4294/2022 by the Joint Director, DGGI, Meerut Zonal Unit, Meerut. 2. The Adjudicating Authority mentioned as "The Additional/Joint Commissioner, CGST Commissionerate Delhi North, 1st Floor CR Building, LP. Estate, New Delhi-110109, in Para no. 17,18,19,20,21,22 & 23 of the above said Show Cause Notice may be read as: "Additional Commissioner/Joint Commissioner, CGST Commissionerate Of Central Goods & Services Tax, Delhi West, 4th & 5th Floor, EIL Annexe Building, Bhikaji Cama Place, New Delhi - 110066"." 9. It is alleged by the Petitioner that the said corrigendum is a back dated corrigendum and the same was dispatched on 30th January, 2025, ....