2025 (5) TMI 1982

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....s. For the Respondents Through: Mr. R. Ramachandran, Sr. Standing Counsel with Mr. Prateek Dhir, Advocates. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 31815/2025 (for exemption) 2. Allowed. Subject to all just exceptions. The application is disposed of. W.P.(C) 7044/2025 & CMAPPL. 31816/2025 3. The present petition has been filed by the Pet....

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....and it was revealed that a total of 160 firms had registered on the same mobile numbers and email IDs on the GST portal. The said 160 firms were found to have been issued good-less invoices having taxable value collectively amounting to Rs. 8393 Crores with ineligible Input Tax Credit equivalent to Rs. 1025.51 Crores. Thus, there was a complete network of fake / non-existing firms, through which f....

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....s confirmed along with penalty. 7. The said Order-in-Original was carried in appeal before the First Appellate Authority, wherein vide Order-in-Appeal dated 29th October, 2024, the appeal was allowed and the Order-in-Original was set aside. Mr. Bhatia, ld. Counsel submits that the same transaction cannot become subject matter of the second show cause notice and hence the entire proceeding itself ....

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....which are alleged to be involved in fraudulent availment of ITC. The Petitioner is the proprietor of one such entity. Insofar as the Petitioner is concerned, in the first round when the show cause notice was issued, it was concerned only with the transactions involving the Petitioner's proprietary concern and M/s Radhey Enterprises. However, the subject matter of the second show cause notice and t....