2026 (2) TMI 224

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....oke Kumar For the Respondent(s) : Dhananjay Awasthi ORDER 1. Heard Sri Aloke Kumar along with Sri Adarsh Singh, learned counsel for the petitioner and Sri Dananjay Awasthi, learned counsel for the revenue. 2. Challenge has been raised to the show cause notice dated 24.09.2025 issued by respondent no.2, under Section 74 (1) of the Central Goods and Services Tax Act, 2017 parimateria pro....

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....submitted that at present there is no material to proceed against the petitioner. Search was conducted at the place of Vijay Agrawal. Though allegations may have emerged against other persons, there is no documentary evidence in support of the allegations made by the revenue that the petitioner was involved in paper transactions. Absolutely no material exists to doubt the supplies made to the peti....

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....e supplied the Hand Pumps have disputed the supplies and further to the extent it appears that such transactions were wholly sham, show cause notice issued may remain to be tested in the course of adjudication proceedings. 6. Having heard learned counsel for parties and having perused the record, the present petition has been filed at the very initiation of the adjudication proceedings. Suffice....