2025 (7) TMI 787

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..... Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has made the following prayers:- "A. Issue a Writ, Order or Direction in the nature of Certiorari quashing order dated 24.06.2025 passed by Respondent No.2 Assistant Commissioner Commercial Tax Mobile Unit Khatauli, Muzaffarna....

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....under Section 129(1)(a) and 129(1)(b) of the CGST Act. 5. In the present factual matrix, the grounds for imposing penalty under Section 129(1)(b) of CGST Act as elucidated by the authority concerned is two fold:- (a) The first ground is that the petitioner had replied by way of his registered email on the portal itself and none appeared in person before the authority concerned. This gr....

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....e also, we are of the view that the absence of any activity at the principal place of business of the petitioner by itself cannot result in a presumption that the invoice that was issued to the petitioner was fake and that the petitioner is not the owner of the goods. 6. Since the petitioner's name is there in the invoice and the petitioner has approached the authorities concerned for relea....