2025 (7) TMI 780

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....has been done through hybrid mode. CM APPL. 38813/2025 2. Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 9139/2025 & CM APPL. 38812/2025 3. The present petition has been filed challenging the impugned order dated 31stJanuary, 2025 by which a demand has been raised on the Petitioner for a sum of over Rs. 48 crores. 4. The case of the Petitioner is that the Petitioner was registered under the VAT regime under the trading style 'M/s Samyak International'. 5. Upon the introduction of GST, a provisional registration was allotted to 'M/s Samyak International' which according to the Petitioner was not sought by him. It is his case that he closed his business operation from 28thJuly, 2017 and had sought a....

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....eta;ΗΚΡΚΟ337E1ZM Pocket space Enterprise X-3072. GALI NO.-4, RAGHUBARPURA NO.-2, GANDHI NAGAR, East Delhi, Delhi, 110031 3176644 4 07AQTPP343EIZM Mahindra Traders House No-283, Mashjid Moth, New Delhi, South Delhi, Delhi, 110049 1989060 5 07AABFS2557D12F Singh Garments 735/4, Ashok Gall, Gandhi Nagar, East Delhi, Delhi, 110031 1336964 6 07BCIPG3961KIZD Aarohí Enterprises 9, Cinema Plot, Krishna Nagar, East Delhi, Delhi, 110051 1039275 7 07BAIPJ4946F1ZM Mahalaxmi Agency Ground, X/7172, Gurunanak Gali, Gandhi Nagar, Delhi, East Delhi, Delhi, 110031 713210 8 07A1WPG3240N1ZT Chem India E-4/30,, Krishna Nagar,, Krishna Nagar,, East Delhi, Delhi, 110051 440189 9 07AZEPS8301HIZA ....

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....nds raised are so high. 11. An appeal before the appellate authority is a continuation of the proceedings before the adjudicating authority itself. A full-fledged remedy for filing an appeal has already been provided under Section 107 of the Central Goods and Service Tax Act, 2017. 12. The contentions that the Petitioner wishes to raise can always be raised in appeal, in as much as this Court has already taken a view in W.P.(C) 5737/2025 titled Mukesh Kumar Garg vs. Union of India & Ors. 13. This Court, while deciding the above stated 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, writ....

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....stent. Such misuse, if permitted to continue, would create an enormous dent in the GST regime itself. 14. As is seen in the present case, the Petitioner and his other family members are alleged to have incorporated or floated various firms and businesses only for the purposes of availing ITC without there being any supply of goods or services. The impugned order in question dated 30th January, 2025, which is under challenge, is a detailed order which consists of various facts as per the Department, which resulted in the imposition of demands and penalties. The demands 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....