2025 (8) TMI 921

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....waj, Ms. Himanshi Singh & Ms. Monalisha Pradhan, Advs. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed by the Petitioner-M/s Radhey Traders through its Proprietor Sopal Singh under Articles 226 and 227, of the Constitution of India, inter alia, assailing the Order-in-Original dated 5th April 2024 passed by Assistant Commissioner, CGST Delhi East Commissionerate, confirming the demand of wrongly availed ineligible ITC of Rs. 1,14,49,600/- on the Petitioner along with imposition of interest and penalty. In addition challenge is also to the Order-in-Original dated 27th August, 2024 confirming demand of Rs. 8,19,60,228/- on the Petitioner due to difference in tax ....

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....t aware of the SCN as also the impugned orders, which have now been passed against him. Hence, the present petition. 8. Ld. Counsel for the Respondents submitted on the last date of hearing that the GST registration number of the Petitioner has been misused for all the alleged transactions, without his knowledge. 9. On the last date of hearing, a status report was called for from the Delhi Police and the said status report dated 8th August, 2025 has now been filed. The report reveals as under: "2. The complainant had alleged that on 23/11/2018, he got registered a firm namely "Radhey Traders" with GST No 07BGIPS5434H1Z4 for doing business but he could not start his business. After registration of firm, as he did not do any bu....

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....nd details of Radhey Tradres were sought Reply of the notice was received from GST department and on perusal of the documents, it has come to the notice that registered mobile number of Radhey Traders with GST department was changed from 9811116735 to 9540855252 and Email ID was also changed from [email protected] to maxtrading725@gm ail.com. Details of mobile no and Gmail ID was obtained from service providers. 6. That during investigation a notice U/S 91 CrPC was further served to GST department and details of firms were sought who issued bills in the name of Radhey Traders. Reply of the notice received from GST department and it has been found that 7 firms issued bills for Radhey Traders. On enquiry, complainant submitted th....

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....B, Shop No 678, Sidhipura, Karol Bagh Delhi, M.No 7827291804, Emal ID [email protected]. • GST No-07AWGPM9892E1Z0-SAMIYA HOSIERY was found registered on the name of Mujammil, Proprietor, H.No 667, first floor, KH No 381 and 382, Gali No-9, Rajiv Ghandi Nagar, New Mustafabad, Delhi, M.No • GST No-07ATEPG7683G1ZH-MITTAL TRADING COMPANY was found registered on the name of Rajender Gupta, Proprietor, D10/129 Gamri Extn Delhi, M.No 7988840603, Email ID [email protected] • GST No-07AXUPT9207F1ZU-DISHA TRADING was found registered on the name of Tanuj, Proprietor, Ground Floor-185. village Nangal Thakran Delhi North west Delhi, M. No 7988840603 Fmail ID [email protected]. â....

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....umber at the time of said transactions. 12. Further investigation of the case is underway." 10. On a query from the Court, ld. Counsel for the Delhi Police submits that the FIR being FIR No.0281/2024, P.S. Special Cell (Delhi) has already been registered and the investigation is ongoing. 11. Even in the present writ petition being W.P.(C) 9371/2025, in paragraph 5, the stand of the Petitioner is as under: "However, the same could not materialize and the Petitioner in the year 2019 went to the GST Office to surrender the firm where he was informed that due to non-usage the GSTIN of the Petitioner's firm has been automatically suspended. The Petitioner had no knowledge of GST and was satisfied to learn that the firm's ....