2026 (1) TMI 99

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....8/2025 - -<br>GST<br>HON&#39;BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA AND HON&#39;BLE MRS. JUSTICE SANGEETA SHARMA For the Petitioner(s): Mr. Raaghul, Adv. (Through VC) with Mr. Niraj Kumar Yadav, Adv. For Respondent(s): Mr. Vigyan Shah, AAG with Mr. Rohit, Tiwari, AAAG, Mr. Sankalp Vijay, AAAG, Mr. Priyam Agarwal, Adv. & Mr. Deepak Mittal, Adv. Mr. Praveen Singh Rajawat, Sr. ....

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....er from M/s. Aryan Traders, a registered dealer based in Delhi for supply of non-edible arecanuts whereupon, the petitioner issued a Tax Invoice No. 51 for supply of 250 bags of arecanuts with total weight of 17,500 kg. 5. The valuation of the goods were found to be Rs. 18,20,000/- and an amount of Rs. 91,000/- has been imposed @ 5% IGST. The driver of the vehicle was Manoj Kumar and the goods ....

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....idering the contentions the orders were passed. 9. It is stated that this Court ought not exercise its extraordinary jurisdiction in such cases where the record reflects that the petitioner through a web of sham firms and bogus transactions have persistently defrauded the State exchequer. 10. We have considered the submissions. 11. Admittedly, the arecanuts are such goods that come under ....