2026 (3) TMI 75

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....ong with penalty and interest under section 74 of the Central Goods and Services Act, 2017 (for short "CGST Act") and the Order-in-Original dated 19.12.2025. 2. At the outset, when this Court had confronted learned advocate Mr. Kassowal about the availability of alternate remedy challenging the Order-in-Original, he has chosen to address the matter on merits, and has invited the order on merits. Hence, we are constrained to deal with the contentions raised by him before this Court. 3. The case of the petitioner, in nutshell, as mentioned in the averments made in the writ petition as well as on the submissions, is that since the respondents have not undertaken the investigation in appropriate manner, the impugned order is required to b....

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....o so however, he has submitted that since the petitioner is not having money for pre-deposit, he would be inviting order of this Court on merits. 8. At this stage, from the pleadings and factual aspects as recorded by the respondent authorities, it is noticed that the petitioner, who is proprietor of M/s. Maa Logistics Transport Company, has categorically in his statement recorded on 05.07.2024 has admitted thus: "2.20 Further, statement of Shri Neeraj Tiwari was also recorded on 05.07.2024 (RUD-17) wherein the letter received from Shri Dilshad Alam and above mentioned details (Para 2.16) of E-way. Bills have been perused by him. On being asked about Shri Dilshad Alam, he stated that Shri Dilshad Alam used to prepare the Invoice....

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....th the firms namely M/s. Mahalaxmi Transport & M/s. Maa Logistics Transport Company. They further stated that they were employees of Shri Neeraj Tiwari and Shri Neeraj Tiwari used to give all the directions related to business of M/s. Mahalaxmi Transport. They further stated that, they used to execute/supervise the work which was being done by M/ s. Mahalaxmi Transport on the directions of Shri Neeraj Tiwari. They further stated that the work which has been done by them at M/s. Mahalaxmi Transport was on the sole directions of Shri Neeraj Tiwari and same has been explained by them in their previously recorded statements dated 10.07.2020 and 21.07.2020." 9. The detailed investigation was undertaken and it was found by the respondent autho....