TaxTMI 
TaxTMI 
2025 (5) TMI 561
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....he Petitioner : Utkarsh Malviya, Abhinav Mehrotra For the Respondent : Parv Agarwal ORDER PER : ARUN BHANSALI, CJ 1. This petition is directed against show cause notice dated 29.07.2024 issued by respondent no. 1, Joint Director (DGGI), Zonal Unit, Meerut and order-in-original dated 22.01.2025 passed by respondent no. 3, Additional Commissioner, Central Goods & Service Tax, Meerut. Further, a ....
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....pply of goods or services. The allegations pertained to eight firms from which the petitioner had made purchases, which was claimed that the transactions were through banking channels, proper invoices, transportation through e-way bills and bilties qua which it was alleged that the petitioner was engaged in circular trading and wrongful availment of ITC without actual supply of goods. It was indic....
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....s the entire evidence was already available with them. Further attempt was made to establish that the findings recorded were erroneous and, therefore, the same require interference by this Court. 5. Counsel for the respondent-Department raised preliminary objection about maintainability of the petition without availing the alternative remedy of appeal. Further submissions were made that the Autho....
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....nature wherein the allegations pertain to fraudulent availment of ITC i.e. based on supply from non-existent firms and without receiving any actual supply, the plea would always fall within the parameters of Section 74 of the Act, as the same would be 'input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts'. The very fact that the input t....