2025 (6) TMI 112

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....espondent Through: Mr. Pranay Mohan Govil, Sr. Standing Counsel. ORDER PER 1. This hearing has been done through hybrid mode. CM APPL.32589/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 7220/2025 & CMAPPL.32588/2025 (for interim relief) 3. The present petition has been filed by the Petitioner- Rajesh Tanwar under Article 226 ....

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....econd submission is that an amount of Rs. 1,16,47,808/- has been deposited by the Petitioner during investigation with the Respondent - GST Department. Ld. Counsel for the Petitioner thus seeks the following reliefs. (i) That the pre-deposit should not be directed qua the duplicated amount of Rs. 60,73,541/-. (ii) Secondly, the amount which has been paid by the Petitioner during ....

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.... are identical to that made by by Sh. Pawan Tanwar and M/s. Ganpati Exports Pvt. Ltd. which I have already discussed in details in preceding paras and found that they have no merit. Therefore, I find that all the allegations levelled in the SCN against the noticees to be true and accordingly they are liable for payment of tax/interest/penalty as outlined in the impugned SCN and I hold accordingly.....

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....1st February, 2025. In the second appeal, no pre-deposit shall be paid on the grounds of duplication. (ii) For the purpose of pre-deposit, the amount that is lying with the GST Department, which was deposited by the Petitioner during the course of investigation, can be adjusted in respect of the pre-deposit. (iii) In view of the above, the Petitioner may file both the appeals by ....