2025 (10) TMI 104

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.... impugned Order-in- Original dated 18th June, 2025 passed by the Additional Commissioner, CGST, North Delhi (hereinafter 'impugned OIO'). The Petitioner also challenges the impugned Show Cause Notice dated 31st March, 2023 (hereinafter 'impugned SCN'). 4. Vide the impugned OIO, a demand to the following effect has been raised against the Petitioner: "31. In view of the above discussions and findings, I pass the order as under: ORDER A. Demand/Penalty in r/o Noticee No-01 (M/s RS Trading). i. I confirm the demand of Input Tax Credit amounting to Rs. 6,27,82,280/- (Rupees Six Crore Twenty-Seven Lakh Eighty-Two Thousand Two Hundred Eighty only) under Section 74(1) of the CGST/SGST Act, 2017 read ....

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....so recorded. Thereafter, statements of various third parties have also been recorded. In his statement, the Proprietor has, in fact, admitted that he did not know any persons in these firms, and that he used brokers to conduct the said business. Some of the statements were in fact subsequently retracted by the proprietor, and he was also arrested, as he was unable to deposit the evaded GST liability as well. 7. The proprietor was arrested on 4th March 2021, under Section 69 of the Central Goods and Service Tax Act, 2017 (hereinafter 'the Act') for allegedly committing offences under Section 132(1)(b) and 132(1)(c) of the Act. 8. As per the impugned OIO, the Petitioner was found to be engaged in fraudulent availment of ineligible ITC o....