2025 (11) TMI 932

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....Pravesh Bahuguna and Ms. Hemlata, Advs. For the Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel, along with Mrs. Suhani Mathur, Mr. Jatin Gaur, Mr. Jai Ahuja, Mr. Akshay Saxena, Mrs. Shivali Saxena, Advs. (M: 9811253531). PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Articl....

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....f Rs. 76,710/- is stated to have been received. 5. A Show Cause Notice was issued to the Petitioner on 24th July, 2024 for the tax period April 2018 to March 2019, proposing to deny the ITC purchased on the ground that the invoices were received without any receipt of goods. Thereafter, the Petitioner participated in the proceedings and filed a reply on 26th August, 2024. However, the demand ha....

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....ounsel submits that the transaction between the Petitioner and M/s Haryana Excell Forging relates to the Financial Year 2018-2019, and the remaining two DRC-07 for Financial Years 2017-2018 and 2019-20 be quashed. 10. Mr. Harpreet Singh, ld. SSC for the Respondents submits that the DRC 07 does raise duplicate demands in all three DRC-07s. 11. Accordingly, after hearing ld. Counsels for the p....