2025 (5) TMI 992

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....sistant Commissioner, Division MCIE, CGST Delhi East Commissionerate (hereinafter 'Department') confirming demand of Input Tax Credit of Rs. 34,92,903/- availed without receipt of goods along with equivalent penalty and appropriate interest. 3. The grievance in this case is that the personal hearings were fixed on 13th, 14th and 15th January, 2025. Ld. Counsel for the Petitioner submits that he joined the link on 15th January, 2025 at 12:00 PM, however, he was not granted access to attend the hearing. 4. A perusal of the record would show that there are two show cause notices dated 22nd July, 2022 and 3rd August, 2024 which have been issued. No reply to the Show Cause Notice dated 3rd August, 2024 was filed by the Petitioner even afte....

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.... CGST Act, 2017 and relevant mirror provisions of DGST Act, 2017 and Section 20 of IGST ACT, 2017 and order to recover the same from the noticee on the amount as mentioned at S.No. (i) above. (iii) I impose penalty of Rs. 34,92,903/- on the noticee under Section 74 read with Section 122 (2) (b) and Section 122 (1) (vii) of CGST Act, 2017 read with mirror provisions of DGST ACT, 2017 and Section 20 of IGST Act, 2017 for the reason discussed supra and order to recover the same (v) I impose Penalty of Rs. 25,000 /- on the director of the company Sh. Ayush Mehra under section 122 (3) (d) read with relevant mirror provisions of Delhi GST Act, 2017 and Section 20 of IGST Act 2017 for the reason discussed supra and order to recov....