2025 (8) TMI 1197

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....1/2025 3. The present petition has been filed by the Petitioner- Benito Operations & Technologies Pvt. Ltd. under Article 226 of the Constitution of India challenging the order dated 6th March, 2025 as also the order dated 18th April, 2025 (hereinafter, 'the impugned orders'), issued by the Deputy Excise & Taxation Commissioner (State Tax) Gurgaon North. 4. The Petitioner herein is a company registered in Delhi, bearing GST Registration Number : 07AAMCB8784B1ZE. The Petitioner company has filed the present petition challenging the impugned orders wherein the bank account of the Petitioner being Account No. 53105135385 maintained at the Standard Chartered Bank, DLF Building No. 7A, Gurgaon and Account No. 50200099256239 at HDFC Bank, M....

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....Section 107 of the Central Goods and Service Tax (CGST) Act, 2017 read with Rule 108 of the CGST Rules, 2017. The said appeal has been filed before the Appellate Authority, Gurgaon, on 15th April, 2025. 7. The details of the filing of the said appeal have been placed on record in the present petition as "Annexure P-8". In terms of the same, the mandatory pre-deposit under Section 107 of the CGST Act, 2017, is stated to have been made by M/s Wings Operations and Technology India Pvt. Limited. 8. Despite this being the position, the grievance of the Petitioner herein is that the impugned orders have been passed by the Deputy Excise & Taxation Commissioner (State Tax) Gurgaon North, dated 6th March, 2025 and 18th April, 2025, attaching t....

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....s India Pvt. Ltd., suggesting it was a move to dodge the tax demand issued to the original firm in DRC- 01. 2. Moreover, the directors and shareholder of M/s Wing Operations & Technologies India Pvt. Ltd. and M/s Benito Operations & Technologies Pvt. Ltd. GSTIN: 07AAMCB8784B1ZE are same persons namely Mrs. KIRAN GUPTA & Mr. ASH1SH DEEP BANSAL and section 89 of HGST Act, 2017 & CGST Act, 2017 provide for the liability of director of private company. 3. The modus of operandi of both the taxpayers is similar. It is also observed that most of the suppliers & recipients of both the said taxpayers are same. At the same time, M/s Shyam Avtar (GSTIN: 07AACCR5195E2ZA) is common supplier to the abovementioned taxpayers." 11. It a....