2025 (10) TMI 1180

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....39;BLE SHRI JUSTICE NARESH KUMAR CHANDRAVANSHI For the Petitioners: Mr. Manoj Paranjpe, Sr. Advocate assisted by Mr. Siddharth Dubey, Advocate. For the Respondents No. 1, 3 & 8: Mr. Maneesh Sharma, Advocate. For the State/Respondents No. 2,4,6 & 7.: Ms. Anuradha Jain, Panel Lawyer. For the Respondent No. 10/ICICI: Mr. Amandeep Singh, Advocate appears on behalf of Mr. Pankaj Singh, Advocate. ORDER ON BOARD 1. Heard. 2. This petition has been preferred by the petitioners seeking following relief(s) : "10.1 Quashing/setting-aside Annexure "P/1", Annexure "P/2" and Annexure "P/14"( Colly). 10.2 Directing respondent No. 1 to withdraw the negative balance/block created in the Electronic Credit Ledger (ECL) o....

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....ed that no coercive steps shall be taken against the petitioners pertaining to the enquiry conducted for aforesaid two firms. 4. In reply, learned counsel for the respondents No. 1 & 3 who is main contesting party would submits that upon scrutiny of return in Form GSTR-3B filed by the petitioners with respect to evasion of tax by obtaining and passing fake Input Tax Credit (ITC) for the financial year 2024-2025 was found to be filed on the basis of fake invoices, therefore, notice (Annexure P/6) dated 02.07.2025 was sent to the petitioners pertaining to aforesaid two firms. Though they have filed reply, but, there-were some discrepancies which were revealed and some clarifications were required, thereby, subsequent summons (Annexure P/14....