2025 (12) TMI 754

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R. Ramachandran, SSC with Mr. Prateek Dhir, Adv. ORDER 1. This hearing has been done through hybrid mode. CM APPL. 76896/2025 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 18533/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Appeal dated 23rd October....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mber, Chuna Mandi, Paharganj, Delhi-.110055 having GSTIN 07AADCV7138G1Z7 are hereby called upon to show cause to the Assistant Comissioner, Division Daryaganj, CGST Delhi North, 1st Floor, 17-B, IAEA House, I.P. Estate, New Delhi-110002 within 30 days of the receipt of this Show Cause Notice as to why:- i) the ITC amounting to Rs. 61,36,720/-availed during the month of March 2019 should n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2017 and Section 20 of the IGST Act, 2017 iv) penalty should not be imposed under section 73(9) and Section 125 of the CGST Act, 2017 for availment and utilization of credit in violation of Section 16(4) of the CGST Act,2017." 7. In the above Show Cause Notice, the amount which would have been recovered from the Petitioner or the ITC rejected has been clearly computed and stated specif....