2025 (11) TMI 241

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.... Tax Credit (hereinafter, 'ITC') amounting to lakhs of rupees. The GST registration of the Petitioner dates back to 7th August, 2024. 3. The case of the Petitioner is that an application bearing no. AA0702254941761 was filed by the Petitioner on 4th July, 2025 for closing down of business. Thereafter, information was sought by the GST Department vide notice dated 9th July, 2025 which was provided by the Petitioner. However, no decision was taken by the GST Department. Hence, this petition was filed. 4. On the last date, Mr. Sumit K. Batra, ld. Counsel appearing for the Respondent opposed the writ petition on the ground that the Petitioner had a substantial turnover of more than Rs.7 crores in six to seven months and had not paid any G....

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.... registration." 6. Mr. Manish Kumar Jha, who is present in Court submits that he has made a deposit of Rs.98,600/- on 27th October, 2025 with the GST Department. 7. Mr. Sumit K. Batra, ld. Counsel has placed on record a field visit report conducted by the GST Department which shows that the Petitioner does not exist at the address which has been given. The said report reads as under: "Comments: The undersigned visited the business premises of M/s Shiva Enterprises situated at D-4/87 KH.NO. 3/23, KUNWAR SINGH NAGAR, Nangloi, New Delhi, West Delhi, Delhi, 110041 (The firm was found to be Suspended w.e.f. 04/07/2025 as per GST portal). No GST Board was available at the above said address. Further no Business activity of the firm....

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....emises. 11. Clearly, both Mr. Jha and his landlord are not revealing the true facts and are clearly misleading the Court. The Petitioner has completely misled the Court about the nature of his business. The entire attempt appears to have been to somehow escape the further legal action by the Department in respect of ITC which is stated to have been availed of from fraudulent entities. The Petitioner has also attempted to completely misrepresent the status of his shop by hanging a board only for the purpose of taking a video. Such conduct cannot be condoned by the Court. 12. Mr. Sumit K. Batra, ld. Counsel submits that fresh notices have been issued to the Petitioner and the Petitioner has been directed to appear tomorrow before the De....

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....प्रमोद कुमार पुत्र श्री कुलवन्त राय इस पते का मालिक हूं। जिसका पता - डी-4/87 खसरा स0 3/23, कुंवर सिंह नगर, नागलोई, दिल्ली-110041 मैने यह दुकान किराये पर शिवा इन्ट....