2026 (5) TMI 1798

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....sh Singh, Aloke Kumar For the Respondent(s) : Dhananjay Awasthi ORDER 1. Heard Sri Adarsh Singh, learned counsel for the petitioner and Shri Dhananjay Awasthi, learned counsel for respondents. 2. Challenge has been raised to the notice dated 29.08.2025 issued by respondent no.2 under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, 'Act').....

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....ments and payments have been made through banking channel, there is no occasion to proceed against the present petitioner. Whatever deficiencies in filing of returns and payment of tax caused by the suppliers M/s Tapan Industries and M/s Kavita Trading Company may expose those entities to appropriate proceedings, to the exclusion of the present petitioner. 5. Further, at present only ex parte i....

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....plies received by the petitioner, from those entities. In that, besides the tax invoice, E-waybill and payments, it may further require examination, if such goods are actually transported and received. 8. The statutory presumption that may arise on the strength of documentation would remain rebuttable, if the supplies are non-genuine. 9. For reason of such fact disputes existing as may go to....