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2025 (6) TMI 112

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....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 of the Constitution of India, inter alia, ass....

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....een 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 the investigation, ought to be permitted to be adjusted for the purpose of....

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....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. Further, as requested by the above mentioned noticee for cross examination and inspection ....