TaxTMI 
TaxTMI 
2025 (10) TMI 444
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....ition has been filed, inter alia, challenging the impugned Order-in-Original dated 31st January, 2025, passed by the Joint Commissioner, Adjudication CGST, Delhi North (hereinafter "the impugned order"). It is alleged that vide the impugned order, a demand of over Rs.550 crores, against various firms including the Petitioner, has been raised. 4. The case of the Department is that an investigation in respect of evasion of GST was conducted against 286 entities, including the Petitioner's Firm. The main entity against which the said investigation was initiated was M/s. Montage Enterprises Private Limited (hereinafter "M/s. Montage Enterprises"). The modus operandi as contained in the Show Cause Notice dated 30th July, 2024 (hereinafter "th....
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....hereafter, since the Petitioner's Firm's GST Registration was cancelled the Petitioner did not have any knowledge of the passing of the impugned order. The impugned order, as per the Petitioner, has been passed without granting him a personal hearing. In respect of the said grounds, upon query, the ld. Counsel for the Petitioner has relied upon paragraph 15 of the Petition, which reads as under: "15. The Impugned Order was uploaded only on the GST portal, despite the fact that the Petitioner's registration had already been cancelled by Order dated 19.07.2024. No intimation was issued through email, post, or any other alternate mode of communication. Consequently, the Impugned Order remained unnoticed by the Petitioner. It was o....
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....ioned facts and circumstances, the Petitioner most respectfully prays that this Hon'ble Court may be pleased to: (a) Issue a writ of Certiorarified Mandamus or any other appropriate writ, order, or direction, quashing and setting aside the Impugned Order dated 31.01.2025, passed by Respondent No. 2 and further directing Respondent No. 2 to afford the Petitioner a proper opportunity of being heard on merits before the passing of any order, in the interest of natural justice; (b) Alternatively, it is prayed that this Hon'ble Court may be pleased to issue an appropriate Writ or Order permitting the Petitioner to file an appeal before Respondent No. 3 against the Impugned Order dated 31.01.2025 and further directing Re....
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.... the knowledge of the Petitioner. The Petitioner sought an adjournment for filing a reply, but failed to file the same. Obviously, the Petitioner was aware of the SCN having been issued and could have checked its GST portal as well. However, the Petitioner failed to do so. From the pleading in paragraph in paragraph 15 of the Petition extracted above, it appears that it was only when certain buyers and other suppliers may have raised issues with the Petitioner in view of the cancellation of the Petitioner's GST Registration that the Petitioner has realised that its interests are hurt by the impugned order. Thereafter, it has chosen to file the present petition. 12. Considering the fact that the matter relating to the same impugned order ....