2025 (7) TMI 1197

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....oner Through: Mr. Ravi Kant Chandhok, Mr. Varinder Singh Oberoi, Mr. Tariq Anwar and Mr. Tushar Sahni, Advocates. For the Respondent Through: Mr. Aakarsh Srivastava, Senior Standing Counsel. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- JMD Lightening & Cable Co. challenging the Order in Origina....

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....ng authority at Paragraph No. 18.1 of the impugned order to argue that the entire list of sundry creditors has been ignored by the adjudicating authority. The said paragraph is extracted herein below: "18.1 During the course of audit, it was observed that creditors were reflecting in financial records/ Trial Balance of the Notice. The Noticee had been requested vide letters dated 02.04.20....

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....ayment to the creditors and the ITC liability of the Noticee on this count is as under:- (Amount in Rs.) Financial Year Sundry Creditors Tax @ 18 % 2017-18 57974074 8843503 2018-19 70316805 10726292 2019-20 77736931 11858176 2020-21 84235977 12849556 2021-22 92419186 14097842 2022-23 113108129 17253782 Total 495791102 75629....

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....t the documents submitted by the Petitioner, including the list of sundry creditors, deserves to be considered by the adjudicating authority. 9. Prima facie it appears that the credit leaders for the year 2017-2018 was not submitted but for the year April, 2018 to March, 2023 the same may have been submitted to the audit group. This fact should have been taken into consideration by the adjudica....