2025 (8) TMI 857

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....025 (for interim relief) 3. The present petition has been filed by the Petitioner-Ganpati Polymers through its proprietor Mr. Ankur Jain under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 5th August, 2024 as also the impugned Order-in-Original dated 1st February, 2025 (hereinafter, 'impugned order') along with DRC-07 dated 9th February, 2025. 4. The issue in the present petition relates to fraudulent availment of the Input Tax Credit (hereinafter, 'ITC') by firms, which are non-existent and availment and utilization of inadmissible ITC by the Petitioner. 5. The case set out in the impugned order is that two individuals namely Mr. Rajesh Jindal and Mr. Adesh Jain were engaged in issua....

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....nvestigation. Paragraph 4 of the impugned order also records that personal hearing was granted on 21st November, 2024, 16th December, 2024 and 26th December, 2024. The said paragraph is relevant and is extracted herein below: "4. SUBMISSIONS OF THE NOTICEES AND RECORDS OF PERSONAL HEARING: Following the principle of natural justice, the noticees were granted personal hearings (PH) on 21.11.2024, 16.12.2024 & 26.12.2024. However, replies from Noticee No. 14, 70 and 86 were received whereas for rest of the noticees neither the noticees nor any of their authorized representatives appeared before the Adjudicating Authority for personal hearing on the said dates. Thus, on the basis of available facts and records, I proceed to e....