TaxTMI 
TaxTMI 
2025 (6) TMI 346
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....(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 orders dated 4th February, 2025 and 12th Feb....
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....s 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 present matter would be covered by the decision....
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....et 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 traceable and it has passed on crores worth of ITC to var....
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....w 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 entertained, especially when there is compliance of ....