2025 (9) TMI 805

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.... Jagannath Mishra, Mr., Abhinav Sharde, Ms. Anu Aggarwal & Mr. Keshav Garg, Advs. For the Respondents Through: Mr. Sumit K. Batra, Adv. Mr. Prakash Singh Negi, Mr. Prakash Sharma & Mohd. Naved, Advs. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Articles under 226 and 227 of the Constitutio....

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....mand, the demand in respect of Section 16(2)(c) of the CGST Act would be only Rs. 7,07,060/- in respect of ITC claimed from cancelled dealers, return defaulters and tax non-payers. Ld. Counsel submits that the substantial portion of the demand does not relate to Section 16(2)(c) of the CGST Act. 6. Heard the ld. Counsels for the parties. The demand which has been raised in this matter qua the P....

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....t, insofar as demand under Section 16(2)(c) of the CGST Act is concerned, the same is only Rs. 7,07,060/- out of the entire demand. 8. The impugned order dated 18th February, 2025 passed by the Office of Sales Tax Officer Class II/AVATO, is an appealable order and the Petitioner ought to avail of its appellate remedy under Section 107 of the CGST Act. 9. Insofar as the demand relating to the....