2025 (9) TMI 1387

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....mode. 2. The present petition has been filed under Articles 226 and 227 of the Constitution of India, inter alia, challenging the following impugned orders: ● Order-in-Original dated 24th August, 2024 (hereinafter, 'impugned order no. 1') ● Order-in-Original dated 24th January, 2025 (hereinafter, 'impugned order no. 2') ● Order-in-Original dated 1st February, 2025 (hereinafter, 'impugned order no. 3') 3. These impugned orders relate to demands raised by the GST Department in respect of a large number of companies including the Petitioner. The summary of each of the orders is set out below: Impugned Order No. 1 dated 24th August, 2024 (i) This impugned order has been passed....

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....rd and outward supply values. The inward supply only seemed to be Rs.1080 crores involving ITC of Rs. 211.57 crore. Investigation was then conducted and the Petitioner was one of the entities which was found to have received ITC of Rs. 4,64,580.00/- qua M/s Ganpati Enterprises, M/s. Reema Polychem Pvt. Ltd. and M/s. Fortune Graphics Limited. (iii) The total demand raised in this order against the Petitioner is to the tune of Rs. 26,047,208/-. Impugned Order No. 3 dated 1st February, 2025 (i) This impugned order relates to investigation which was initiated against one M/s Choudhary Metals and M/s Kavita Metals wherein the transaction qua the Petitioner is ITC obtained from M/s. Fortune Graphics Limited to the tune ....

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....ngly, it is directed that insofar as the impugned order No. 2 and impugned order No. 3 are concerned, i.e., the impugned orders dated 24th January, 2025 and 1st February, 2025 are concerned, the Petitioner is permitted to challenge these two impugned orders by filing appeals before the Appellate Authority. 8. Out of the total amount of tax demanded i.e. Rs. 13,023,604.00/- and Rs. 9,999,135.00/- the pre-deposit shall be made only in respect of the DRC-07 dated 3rd February, 2025 passed pursuant to the impugned order No. 2. From the said amount, the amount which was paid as pre-deposit towards the demand qua M/s Ganpati Enterprises i.e., to the tune of Rs. 3,43,082/- shall be deducted. 9. The pre-deposit shall be made only in respect o....