2025 (5) TMI 557

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts Through: Mr. Aakarsh Srivastava, Senior Standing Counsel with Mr. Anand Pandey and Ms. Anugya Gupta, Advocates. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 25947/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5684/2025 & CMAPPL. 25946/2025 (for stay) 3. The present petition has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and Satyam Associates, which are firms stated to be belonging to Ms. Aaarti Kapoor. The total availment of Input Tax Credit (hereinafter, 'ITC') is alleged to be to the tune of Rs. 172 Crores through fake and fraudulent firms and goods-less invoices. 7. The allegation that the personal hearing notice was not received is belied by the Petitioner's own averment in the writ petition, which reads ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... unfair." 8. As per the above averment, the notice was in fact received, well in time for appearance in the personal hearing on 21st January 2025. Further submission on behalf of Ms. Shivani Sethi, ld. Counsel appearing for the Petitioner is that three personal hearings have not been given to the Petitioner. In fact, a perusal of Section 75 (5) of the Central Goods and Service Tax Act, 2017 (he....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h Srivastava, ld. Sr. Standing Counsel for the Respondents submits that the impugned order is an appealable order. 11. Accordingly, let the Petitioner file an appeal in respect of impugned order under Section 107 of the CGST Act to the Appellate Authority. 12. With the appeal, the Petitioner is permitted to file any documents that they wish to place on record. 13. There is grievance that ....