2025 (9) TMI 1456

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....or the Respondents Through: Ms. Urvi Mohan, Adv. for GNCTD PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 60123/2025 (for exemption) 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 14652/2025 3. The present petition has been filed by the Petitioner-Inesh Radiators Limited under Articles 226 and 227 of t....

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....evoked vide order dated 02nd March, 2019. • Another SCN was issued to the Petitioner on 06th December, 2023 alleging wrongful availment of Input Tax credit (hereinafter, 'ITC'). The Petitioner had filed a reply to the said SCN, however, the said proceedings were dropped on 2nd April, 2024. • A third SCN was issued to the Petitioner on 07th October, 2024, to which a reply ....

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.... been availing and passing on ITC without supply of actual goods. 8. Mr. Harpreet Singh, ld. Counsel for the Petitioner submits that this very allegation was considered in earlier SCNs. However, with the present SCN being issued, the GST registration of the Petitioner has also been suspended leading to enormous injuries to the Petitioner's business and financial condition. 9. Considering the....

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....uspension of the GST Registration and it is thus directed that the suspension shall be lifted within 2 working days. The Petitioner shall continue to comply with all the requirements under the applicable Act and Rules including filing of Returns and payment of tax. 11. Subject to the said compliance and subject to abiding by the final order which may be passed by the Adjudicating Authority, the....