2025 (8) TMI 236

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....the Order-in-Original dated 29th January 2025 (hereinafter, 'impugned order') passed by the Office of Principal Commissioner of CGST, Delhi North as also the Show Cause Notice dated 29th July, 2022 (hereinafter, 'SCN') issued by the Directorate General of GST Intelligence (hereinafter, 'DGGI'). 3. The impugned order has been passed in a case where there is an allegation of fraudulent availment of Input Tax Credit (hereinafter, 'ITC') by one M/s. A.S. Traders. The Petitioner was one of the suppliers to the said firm and had made certain supplies in 2018. The firm had availed of ITC in the year 2019. There are a total of 146 noticees in the present case. 4. The allegation in the impugned order is that all the invoices raised by the Peti....

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.... 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 of the list in Section B of the impugned order. 9. The impugned order further reveals that some of the noticees also appeared for personal hearing which was fixed on 20th September 2024, 04th October 2024 and 13th January 2024. The record of personal hearing reads as under: "Following the principles of natural justice, Personal Hearing (PH) opportunities were provided to the Noticees on 20.09.2024, 04.10.2024 and 13.01.2025 by the adjudicating authority. In response to the hea....