TaxTMI 
TaxTMI 
2025 (6) TMI 514
X X X X Extracts X X X X
X X X X Extracts X X X X
....ting aside of order dated 3rd February, 2025 (hereinafter, 'the impugned order'). 3. The present petition challenges the impugned order passed vide DIN 20250151ZI0000444B8 which has been passed against a large number of persons who are stated to have wrongfully availed Input Tax Credit (hereinafter, 'ITC') and have enabled utilisation of the same on the basis of goods-less invoices. 4. According to the show cause notice dated 3rd August, 2024 (hereinafter, 'the SCN'), issued by the Central Goods and Service Tax Department (hereinafter, 'CGST Department'), the noticees were not eligible to avail of the ITC and the same has been availed and utilized by the noticees on the basis of the goods less invoices raised/ allegedly issued by a non-ex....
X X X X Extracts X X X X
X X X X Extracts X X X X
....contested the contents of SCN on the following grounds: that they have filed GSTR 1 and GSTR 3B returns upto January, 2021 and their GST registration was cancelled w.e.f. 31.01.2021 on the basis of application made by them and the jurisdictional GST authority, being satisfied, had not brought out any inconsistency while approving their application for cancellation of GST registration; there was no reason or occasion for the noticee to remain present at the declared registered premises to receive the summon issued on 02.09.2022 after surrender of their GST registration and lack of proper Inquiry as neither any, statement has been recorded from the buyers nor any transport enquiry has been conducted. The noticee has raised serious concerns on....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ler has voluntary deposited total sum of Rs. 33,370/- (the tax Rs. 6846+6846, Interest @18% Rs. 8127+8127 & penalty @25% Rs. 1712+1712). Capy of the Form GST DRC 03 is enclosed. You are requested to please vacate the DRC 01 and drop the proceedings and oblige." 3.4 Other noticee(s) except as mentioned above neither submitted their written reply to the SCN nor informed anything after issuance of the SCN." 9. In addition, insofar as personal hearing is concerned, it is recorded as under: "4. Records of personal hearing: In this matter, personal hearings were granted to all the noticees on 09.12.2024; 26.12.2024 and 03.01.2025. Shri Anand Ballabh Nainwal, Tax consultant and authorized representative of M/s Puneet Electricals (Prop Sh....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... matter, has already taken a view in this regard that where cases involving fraudulent availment of ITC are concerned, considering the burden on the exchequer and the nature of impact on the GST regime, the writ jurisdiction ought not to be exercised in such cases. The relevant portions of the said judgment are set out below: "11. The Court has considered the matter under Article 226 of the Constitution of India, which is an exercise of extraordinary writ jurisdiction. The allegations against the Petitioner in the impugned order are extremely serious in nature. They reveal the complexmaze of transactions, which are alleged to have been carried out between various non-existent firms for the sake of enabling fraudulent availment of the ITC.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ds and penalties have been imposed on a large number of firms and individuals, who were connected in the entire maze and not just the Petitioner. 15. The impugned order is an appealable order under Section 107 of the CGST Act. One of the conoticees, who is also the son of the Petitioner i.e. Mr. Anuj Garg, has already appealed before the Appellate Authority. 16. Insofar as exercise of writ jurisdiction itself is concerned, it is the settled position that this jurisdiction ought not be exercised by the Court to support the unscrupulous litigants. 17. Moreover, when such transactions are entered into, a factual analysis would be required to be undertaken and the same cannot be decided in writ jurisdiction. The Court, in exercise of i....