2025 (7) TMI 1613

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.... against the Petitioner for a sum of Rs.1,21,50,000/-. The issue in this case is in respect of fraudulent availment of GST through non-existent firms. 3. In the present case, the Petitionerwas a director of M/s Incline Overseas Private Limited (hereinafter "the Petitioner's firm") which is one of the noticees in the Show Cause Notice dated 1st August, 2024 (hereinafter "SCN"). As per the SCN, M/s. Citi Impex had availed Input Tax Credit (hereinafter "ITC") and passed on ITC on the strength of bogus invoices. The Petitioner's firm was one of the recipients of the said firm. The role of the Petitioner's firm is captured in paragraph 5.3 of the SCN as under: "5.3. The noticee no. 3 M/s. Citi Impex (GSTN: 07DVPPM1307D1ZQ) has availe....

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.... an appealable order, the Petitioner Firm ought to avail of its appellate remedy. Further, the grounds raised by the Petitioner can clearly be agitated before the Appellate Authority. This view is also supported by the decision of this Court in W.P.(C) 5737/2025 titled Mukesh Kumar Garg vs. Union of India & Ors., wherein it is clearly held that in case of fraudulent availment of ITC through bogus invoicing, writ petitions ordinarily are not to be entertained. The relevant findings are set out below: "11. The Court has considered the matter under Article 226 of the Constitution of India, which is an exercise of extraordinary writ jurisdiction. The allegations against the Petitioner in the impugned order are extremely serious in natu....

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....uestion 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 appealable order under Section 107 of the CGST Act. One of the co-noticees, who is also the son of the Petitioner i.e. Mr. Anuj Garg, has already appealed before the Appellate Authority. 16. Insofar as exercise of writ jurisdiction itself is concerned, it is the settled position that this jurisdiction ought not be exercised by the Court to support the ....