2025 (5) TMI 297

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..... PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL.21991/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 4774/2025 & CM APPL.21990/2025 (for interim relief) 3. The present petition has been filed under Article 226 of the Constitution of India, inter alia, challenging the impugned Order-in-Original dated 31st January, 2025, passed by the Joint Commissioner, Adjudication CGST, Delhi North (hereinafter, "the impugned order"). It is alleged that vide the impugned order, a demand of over Rs. 550 crores against various firms including the Petitioner has been raised. 4. The case of the Department is that an investigation in respect of e....

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....6 firms, including the firms which were the purchasers from the Petitioners. Statements have been recorded and upon the SCN being served upon the Petitioners, no reply was filed by the Petitioners. It is stated that firstly, extension was sought on 26th August, 2024 in the following terms. "SUBJECT: REQUEST FOR SEEKING TIME TO SUBMIT REPLY OF SHOW CAUSE NOTICE NO. 72/2024-25 (CBIC-DIN-202407DNN4000000C82F) DATED 30.07.2024. Dear Sir, This has reference to the captioned Show Cause Notice received from DGGI, Ghaziabad Regional Unit, Kaushambi, Gbaziabad-.201012 issued to various units of our Company M/s Montage Enterprises Pvt. Ltd., located at Jammu (Noticee No. 1), Haridwar (Noticee No. 2), Noida (Noticee No.3) & ....

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....ose persons, whose statements were recorded, was also not provided. 9. According to Mr. Ojha, ld. SSC for the Department, most of the RUDs sought by the Petitioner are already in the possession of the Petitioners as they are part of other proceedings, including the insolvency proceedings against the group companies of the Petitioner. 10. The chronology of events in this case would show that the SCN itself was issued on 30th July, 2024, however, the first time a request was made for the RUDs is only on 16th December, 2024 i.e., five months later. The SCN itself relates to the period 2017-18 onwards and in terms of the various notifications, which have been issued by the Department, the last date for passing the final order was 5th Febr....