2025 (5) TMI 1437

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....the Petitioners-Sh. Sulender Shah, who is a Chartered Accountant and Mr. Atul Aggarwal, who is a trader, under Article 226 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 2nd August, 2023 and seeking stay of the adjudication proceedings. 4. This is the second writ petition filed by the very same Petitioners. The first writ petition was disposed of vide order dated 7th December, 2023 being W.P.(C) No. 15766/2023 titled 'Sulender Shah & Anr. v. Additional Commissioner/Joint Commissioner CGST & Anr.' in the following terms: "6. ln view of the above, the present petition is disposed of by directing the proper officer to issue summary of the notice and demands electronically in FORM GST DRC-01 & FORM GST DRC-02....

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.... am just linked to the business of M/s Rapipay Fintech Private Limited and enable services for business enhancement for the Customers as per the guidelines of RBI on commission basis. I have been falsely implicated in the said case and I have made no personal gains whatsoever it is." Mr. Atul Gupta "2. I know Shubham Gupta as we studied from the same school and since he had not work or business, I had provided him some Links through which pursue some business and earn his Livelihood. I had no idea about how did he used those links for some illegal work. I had no knowledge about what kind of business he was doing, it was only after I was arrested in 13-09-2021 the officers of the Goodself Department informed about the fake invoice busi....