2025 (6) TMI 346

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....arma and Ms. Srishti Sharma, Advs. (M: 9910502001) For the Respondents Through: Ms. Naincy Jain, Jr. Standing Counsel for CBIC. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Vab Apparel LLP under Article 226 of the Constitution of India, challenging the order dated 17th December, 2024 and corresponding summary orde....

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....Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter 'the Act'), the Petitioner had orally sought for a waiver of pre-deposit. The Court had issued notice on 26th May, 2025 and had requested ld. Counsel for the Department to seek instructions in the matter. 5. Today, it is submitted by Ms. Jain, ld. Counsel for Respondent-CGST Department (hereinafter 'Department') that the p....

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....th December, 2024 is a detailed order, which has set out the entire mechanism, which has been adopted by the entities therein including the Petitioner, for fraudulently passing on and availing of ITC on goods-less transactions. The submission of the Respondent is that in fact, M/s Fortune Graphics Limited, which is a supplier firm from which the Petitioner firm has availed ITC, is not even traceab....

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....une Graphics. A perusal of the record would also show that the statement of Shri Nikhil Tandon, who is the authorized person of the Petitioner has also been recorded in this matter. In the cases of availment of fraudulent ITC, this Court has already taken a view in Mukesh Kumar Garg v. Union of India & Ors. (W.P.(C) 5737/2025, decided on 9thMay, 2025) that writ petitions would not be liable to be ....