2025 (8) TMI 236

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..... Jaikumar, Mr. Kartik Jindal, Ms. Palak Gupta, Ms. Supriya Udey, Advs. For the Respondents : Ms. Anushree Narain, Adv. ORDER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Original dated 29th January 2025 (hereinafter, 'impugned order') passed by t....

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....the reply of the Petitioner has not been considered by the Adjudicating Authority. Moreover, according to the ld. Counsel for the Petitioner, absence of the said firm i.e. M/s. A.S. Traders on 09th November 2019 would not mean that the firm was not in existence in 2018, when the sales were made by the Petitioner. 6. Ms. Narain, ld. SCC for the Respondent submits that the impugned order is an appe....

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....ct of availing/utilization or passing-on of the bogus ITC. Conclusively, the deposits made by some of the Noticees further strengthened the case of the department that admissible/fake ITC was availing/utilization or passing-on during the transaction made by them, initially." 8. One of the noticees who had filed the reply was the Petitioner - M/s D.K. Enterprises and is mentioned at serial no.20 ....

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....e exparte, for such non-responsive Noticees, on the basis of evidence(s) already available on record." 10. The perusal of above two paragraphs would in fact show that some of the parties acknowledged their lapse and also deposited the ITC. Moreover, some of the noticees contested the matter and in fact, appeared for hearing and a detailed order has thereafter been passed by the Adjudicating Auth....