TaxTMI 
TaxTMI 
2025 (6) TMI 113
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....ar, Jr. Standing Counsel. (M-9910296585) Mr. Sushil Raaja, SPC with Mr. Puru Jatup Karan, Advs. For UOI. ORDER PER 1. This hearing has been done through hybrid mode. 2. These four petitions were filed along with copies of purported Show Cause Notices (hereinafter, 'SCNs') dated 7th November 2024, 16th October 2024, 27th September 2024, and 6th February 2025 respectively. The main allegation in the petitions was that the SCNs did not mention any reasons, based on which the GST registrations of the Petitioners were cancelled. The predecessor bench of this Court, placing reliance on the SCNs and the decision in W.P (C) 8061/2024 dated 25 September 2024 titled Riddhi Siddhi Enterprises vs. Commissioner of Goods and Services Tax (CGST),....
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.... to the Court reads as under: S. No. Name Aadhar No. 1. Mr. Satyapal 498091297686 2. Mr. Rajan 985580468256 3. Mr. Sahib Alam 655605243580 4. Mr. Aman 453910321889 ii. The Oath Commissioner, Ms. Shilpa Verma shall physically appear before the Court on the next date of hearing along with her original register for the following dates i.e., 17th January, 2025, 31st January, 2025, 24th February, 2025 and 4th March, 2025. She shall also place on record a short affidavit as to the manner in which she attested the affidavits of the deponents. iii The GST Department, Commissionerate East Delhi shall verify their records and place whatever documents they have of these Petitioners before ....
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.... In the status report handed over by Inspector Neeraj Kumar, it is also stated that the firm - M/s Compact Enterprises has a bank account in Yes Bank bearing account no. 032827000000079 in which a total sum of Rs. 19,40,14,606/- has been credited from1st January, 2025 to 30th April, 2025. The said M/s Compact Enterprises, in the writ petition, has filed a rent agreement dated 19th April 2024 showing that it has rented a shop being Shop No. 4, Gali No. 7, G.T. Road, Friends Enclave, Shahdara, Delhi. The said rent agreement is executed with one Ms. Chandni Malu. The said Ms. Malu as well as her father, Mr. Laxmikant Malu have also been enquired by the Inspector. Mr. Laxmikant Malu has stated that this person i.e. Mr. Aman very rarely visits t....
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.... submits that he received the fee in cash from the Petitioners. 14. The entire facts that have been revealed in this case shows that the petitions filed by the Petitioners were filed by fictitious persons and it is not even clear as to whether the persons who have filed these petitions even exist as forged Aadhaar Cards have been used by the said persons. The same have been identified by the ld. Counsel for the Petitioner. The affidavits have been attested and relief has been obtained in these matters. 15. Mr. Aditya Singla, ld. SSC and Mr. Aakash Pawar, ld. Counsel for the Respondent submits that the reports in all these four cases from the GST Department have also been obtained. Let the same be handed over to the Court Master today.....