TaxTMI 
TaxTMI 
2025 (5) TMI 1609
X X X X Extracts X X X X
X X X X Extracts X X X X
....2. Mr. Soumava Karmakar, SPC with Ms. Jyoti Bajaj, Advocate for UOI. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. These are four writ petitions challenging the dated Order-in-Original bearing no. 203/ADC/D.N./Bhavan Meena/2024-25 04th February, 2025 (hereinafter, 'impugned order'), which has been passed pursuant to a Show Cause Notice dated 24th May 2022 under Section 74 and 122 of the Central Goods and Service Tax Act, 2017 (hereinafter, 'CGST Act'). 3. The Show Cause Notice was issued on the basis that Input Tax Credit (hereinafter, 'ITC') had been fraudulently availed of by several traders by generating fake invoices without supply of goods. The said five firms against whom the Directorat....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... I am responsible for all day to day business related activities of both the firms. M/s Sheetal & Sons is registered under GST with GSTIN 07AEHPJ8758D1ZA and M/s Vikas Traders is registered with the GST via registration no. 07AAPPJ0956P121. On being asked I state that both the firms are engaged in the business of trading of dry fruits after importation of the same. On being asked, I state that before GST period we were registered with the sales tax department being a trader. I further state that the turn-over of M/s Sheetal & Sons for FY 2017-18 was Rs. 42.90 Crore approx, for FY 2018-19 was Rs, 55.88 Crore approx and for FY 2019-20 till date was Rs. 46.34 Crore (Without GST) and the turn-over of M/s Vikas Traders for FY 2017-18 (July onwar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r state that I or any of my employees never visited the premises of these three entities. Today the officers informed me that M/s Om Traders, Delhi, M/s A.R. Traders, Delhi and M/s A.S. Traders, Delhi, are fake/non-existent firm and did not had any genuine business transaction, in this regard, I state that I had issued invoices on the direction of Sh. Gopal Sharma to these firm and delivered the goods at the premises as directed by him. I further state that I was not aware that these firms are fake and non-existent and I trusted Sh. Gopal Sharma and now I think that Sh. Gopal Sharma had cheated me and had got issued invoice by me to the fake/non-existent. I further state that I do not know Mr. Ritesh Aggarwal. I further submit that all the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat even though the basic requirement of Principles of Natural Justice has been legally and dutifully complied with, the Noticees have failed to avail the opportunity. I accordingly proceed further to decide the case on merits." 8. Ms. Anushree Narain, ld. Senior Standing Counsel for the Respondent submits that the Show Cause Notice and the RUDs have been issued to the Petitioner. The impugned order also records that the personal hearing notices have also been issued. In the opinion of this Court, there is no reason to disbelieve the same. However, ld. Counsel for the Petitioner disputes the fact that the personal hearing notices were issued. 9. On a query from the Court as to what is the e-mail address of the Petitioner, it is confir....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Petitioner in his statement states that he does not know as to where the goods were delivered and the same were given to one Mr. Gopal Sharma, it is clear that there are factual issues that are required to be looked into. There is no argument of lack of jurisdiction or arbitrary exercise of power. 15. The Supreme Court in the decision in Civil Appeal No 5121 of 2021 titled 'The Assistant Commissioner of State Tax & Ors. v. M/s Commercial Steel Limited' discussed the maintainability of a writ petition under Article 226. In the said decision, the Supreme Court reiterated the position that existence of an alternative remedy is not absolute bar to the maintainability of a writ petition, however, a writ petition under Article 226 can only be ....