2025 (6) TMI 516

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....titioner Through: Ms. Vibhooti Malhotra, Mr. Bhuvnesh Satija, Mr. Udit Sharma & Mr. Aniket Khanduri, Advs. For the Respondents Through: Ms. Monica Benjamini, SSC & Ms. Nancy Jain, Advocates. ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 34022/2025(for exemption) in W.P.(C) 7626/2025 CM APPL. 34139/2025 (for exemption) in W.P.(C) 7676/2025 2. Allowed, subje....

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....22 in respect of the wrongful availment of Input Tax Credit (hereinafter, 'ITC') through issuance of good-less invoices. In fact, the same was a result of the search which was conducted at the Petitioners' premises on 29th December 2020 and the Petitioners' proprietors/ partners were even arrested on 30th December 2020 in this matter. 6. It is further submitted by the Petitioners that the SCN r....

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....der. 9. This Court is of the opinion that since a common SCN was issued upon the Petitioners and a common impugned order has been passed and only Financial Year 2017-18 is mentioned in respect of the impugned order 3rd February, 2025, the Petitioner shall be permitted to file one consolidated appeal before the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017.....