2025 (8) TMI 316

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....of the Constitution of India, inter alia, assailing the Order-in-Original dated 30th January, 2025 (hereinafter, the 'impugned order') passed by the Office of the Commissioner, Central Tax (Delhi West). 3. Vide the impugned order, penalty has been imposed on the Petitioner in the following terms: "36. I impose penalty of Rs. 1,45,38,901 (IGST Rs. 8,53,307/- + CGST Rs. 68,42,797/- + SGST Rs. 68,42,797/-) (Rupees one Crore Forty Five Lakh Thirty Eight Thousand Nine Hundred & One only), on M/s Laxmi Hari Collection, in terms of Section 122(1)(ii) of the CGST Act, 2017, read with similar provisions of the Delhi GST Act, 2017 and or under Section 20 of the IGST Act, 2017, as they passed the said credit fraudulently. 36.1 I i....

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....ndant, after logging into this account, a different email and phone number has been used. Thus, the claim of the Petitioner is that he did not apply for the second GST registration. Thereafter, the Petitioner is stated to have filed an FIR, in P.S. Kotwali, Chandni Chowk on 30th September 2019. This was followed up by a communication on 1st October, 2019 to the GST Department to block the said GSTIN number. 5. On 3rd March, 2023 two summons under Section 70 of the CGST Act, 2017 were received by the Petitioner with regard to investigation of sales made to one entity being, M/s YS Enterprises by Laxmi Hari using GSTIN 07BDGPS9274J2ZS. The Petitioner herein, then participated in the proceedings including in the investigation and filed a re....

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....2017, should not imposed upon them on the amount mentioned in sl.no. (i) & (ii) above." 6. Further, on 24th January, 2025 a notice of personal hearing dated 8th January, 2025 was given to the Petitioner and the Petitioner attended the said hearing. However, the impugned Order-in-Original dated 30th January, 2025 was passed. 7. The submissions by Mr. Sangal is that the second GSTIN number, being, GSTIN 07BDGPS9274J2ZS has never been utilized by the Petitioner and upon receiving the intimation of the first demand notice, steps were taken by the Petitioner, such as, lodging an FIR, as also the cancellation of the said GSTIN Number. It is his further submission that the Petitioner is an illiterate person and does not have proper understan....

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....aid complaint, the Petitioner himself has admitted to have mistakenly applied for two GST registrations. For ease of reference, the said letter is extracted below: On the other hand, it is also noticed that there is no name given in the Aadhar Authentication at page 193, which reads as under: 12. A bare perusal of the above images shows some contradictions in the Petitioner's case. To elaborate, on one hand, it is the case of the Petitioner that though it had applied for two GST registrations, it has been using only one of them and the other Registration, being GSTIN: 07BDGPS9274J2ZS, has been misused by some unknown entity. Whereas, on the other hand by alleging the Aadhaar authentication to have been made from a different mobile num....