2025 (5) TMI 1678

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....ati, Mr. Ankit Banati and Mr. Vikas Maini, Advocates. For the Respondents Through: Mr. Aditya Singla, SSC (CBIC) with Ms. Shreya Lamba and Mr. Umang Mishra, Advocates. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- M/s AS Enterprises through its Proprietor- Mr. Sharad Narula challenging the order dated 4th February....

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....sel for the Department has verified the same and it is seen that the above stated emails were sent on 25th May, 2022 at 23:54 hrs and 26th May, 2022 at 7:46 a.m. Both these e-mails contain the SCN dated 24th May, 2022, as also the entire set of the Relied upon Documents (hereinafter, RUDs). 6. The second submission by Mr. Banati is that the SCN was not uploaded on the Goods and Service Tax (her....

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....lment of ITC by various entities, namely, M/s S R Impex, M/s S R International, M/s R K Enterprises, M/s Vikas Impacts, M/s SK Traders, totalling to more than 100 crores. 9. Under such circumstances, this Court is of the opinion that the impugned order, being an appealable order, the Petitioner shall approach the appellate authority under Section 107 of the Central Goods and Service Tax Act, 20....