2025 (6) TMI 1650

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... For the Respondent: Mr. Vijay Joshi, Sr. Standing Council CBIC with Mr. Hemant Goyal, Advocate. ORDER 1. This hearing has been done through hybrid mode. CM APPL. 24323/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5337/2025 & CM APPL. 24322/2025 (for interim relief) 3. The present petition has been filed by the Petitione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (xvi) and 122(2)(b) for tax evaded/ ITC taken and utilised and other contraventions (in Rs. ) Amount of tax/interest/ penalty (if any) Deposited and liable to be appropriated (in Rs. ) (1) (2) (3) (4) (5) (6) (7) (8) (9) 1 KESHAV INTERNATIONAL 07 ALEPP4474A1Z9 - - - 176163 280 - - 2 SHIV KRIPA INTERNATI ONAL 07CBBPK09 22Rl ZG - ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fter, 'CGST Act'). 6. Mr. Joshi, ld. Sr. Standing Counsel for the Respondent submits that the demand against the Petitioner is under Section 74 of the CGST Act. The show cause notice dated 11th July 2024 is in respect of two entities i.e., Keshav International and Pancham Trading Co. Even if the demand raised against Keshav International has been adjudicated by the Delhi Goods and Service Tax D....