2025 (6) TMI 513

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.... Additional Commissioner, Delhi North, which is stated to have been uploaded on the Goods and Service Tax Portal ('hereinafter, GST Portal') on 20th February, 2025. 3. The contention raised by the Petitioner in support of the present writ petition is that the show cause notice (hereinafter, 'SCN') which led to the passing of the consequent impugned order was not received by the Petitioner and hence no reply was filed to the SCN. It is further submitted that no notice for personal hearing was issued upon the Petitioner. 4. A perusal of the record would show that the impugned order has been passed against 428 parties, raising allegations of fraudulent availment of Input Tax Credit (hereinafter, 'ITC'). 5. In similar cases, this Court....

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....e inputs, which have already been taxed at the source itself. The said facility, which was introduced under Section 16 of the CGST Act is a major feature of the GST regime, which is business friendly and is meant to enable ease of doing business. 13. It is observed by this Court in a large number of writ petitions that this facility under Section 16 of the CGST Act has been misused by various individuals, firms, entities and companies to avail of ITC even when the output tax is not deposited or when the entities or individuals who had to deposit the output tax are themselves found to be not existent. Such misuse, if permitted to continue, would create an enormous dent in the GST regime itself. 14. As is seen in the present....

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....r under his firm or whether penalty is liable to be imposed under Section 122(1) and Section 122(3) of the CGST Act. 18. The persons, who are involved in such transactions, cannot be allowed to try different remedies before different forums, inasmuch as the same would also result in multiplicity of litigation and could also lead to contradictory findings of different Forums, Tribunals and Courts." 7. Further, the Supreme Court, in Civil Appeal No. 5121 of 2021 titled The Assistant Commissioner of State Tax and Others vs. M/s Commercial Steel Limited has held that a writ petition can be entertained under exceptional circumstances only which are set out in the said judgment as under: "11. The respondent had a statutory re....