2025 (8) TMI 396

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....vs. For the Respondents Through: Mr. Vijay Joshi, SSC, CBIC with Mr. Shubham Chaturvedi, Adv. ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 45016/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 10918/2025 & CMAPPL.45017/2025 3. The present petition has been filed under Articles 226 and 227 of the Cons....

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....ts, including the Petitioner who has deposited a sum of Rs. 6,50,860/-. The relevant paragraph of the Order-in- Original dated 4th February, 2025 is set out below: "8. The investigation conducted indicates that Noticee No. 1 to 161 within the jurisdiction of CGST North have availed inadmissible Input Tax Credits (ITC), collectively amounting to Rs. 12,90,11,861/- (Table-7, Para 4.2, refer....

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....noted that in Order-in-Original dated 4th February, 2025, paragraph 22.1 records that personal hearings were held on 8th November, 2024, 6th December, 2024 and 9th December, 2024. Several firms have, in fact, appeared for personal hearing and had made their submissions before the Adjudicating Authority. However, many noticees, including the Petitioner, failed to avail of the said opportunity. 8....