2025 (7) TMI 1324

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondents Through: Mr. Aditya Singla, SSC, CBIC with Ms. Shreya Lamba & Mr. Arya Suresh, Advs. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed challenging the impugned order-in-original dated 4th February, 2025 passed by the Respondent No. 1 - Additional Commissioner, GST Delhi North raising demand against the Petitioners for involvem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arious firms including five exporters namely M/s S R Impex, Rewari, Haryana, M/s S R International, Rewari, Haryana, M/s R K Enterprises, Faridabad, Haryana, M/s Vikas Impex, Faridabad, Haryana & M/s S K Trader, Delhi, (hereinafter collectively "the firms") as also the Petitioner Firm. According to the GST Department, the firms were indulging in GST fraud in respect of transactions with various ot....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s extracted below:- "In case of M/s Deepak Sales Corporation, (i) I confirm the demand of TAX OF IGST of Rs. 3,05,11,547/-,& Cess of Rs. 10,46,22,220/- on goods cleared clandestinely and order to recover the same from them under proviso to Section 74(1) along with interest payable thereon under Section 50 of the CGST Act, 2017 read with relevant provisions of the IGST Act, 2017, the Haryana S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ter was listed, Mr. Singla, ld. SCC was requested to accept notice and seek instructions in the matter as to whether the SCN was served upon the Petitioners. 11. Today, Mr. Singla, ld. SSC submits that the GST Department is unable to ascertain if the personal hearing notice was issued to the Petitioners. 12. Ld. Counsel for the Petitioner has also presented before the Court, the printouts of the....