TaxTMI 
TaxTMI 
2026 (8) TMI 908
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....5981/2025, W. P. (C) 3396/2025 and CM APPL. 16062/2025, W. P. (C) 4231/2025 and CM APPL. 19512/2025, W. P. (C) 6001/2025 and CM APPL. 27476/2025, W. P. (C) 13065/2025 and CM APPL. 53535/2025. - -<br>GST<br>HON'BLE MR. JUSTICE ANIL KSHETARPAL AND HON'BLE MS. JUSTICE SHAIL JAIN For the Petitioner Through: Mr. Abhishek Garg and Mr. Naman Mehta, Advs., Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Ms. Oshin Maggu, Mr. Aryan Nagpal, Ms. Palak Sarna, Advs. For the Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs., Ms. Anushree Narain, SSC, Mr. Apurv Yadav and Mr. Naman Choula, Advs., Mr. Aditya Singla, SSC-CBIC with Ms. Arya Suresh Nair, Adv., Ms. Samiksha Godiyal, S....
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....voices issued without any corresponding supply of goods. 4. Insofar as the Petitioners in their individual capacities are concerned, the SCNs did not propose any demand of tax against them. They were called upon to show cause as to why penalties should not be imposed upon them under Sections 74, 76(2) and 122(1) of the CGST Act for having allegedly masterminded the modus operandi involving generation, availment and utilisation of fraudulent Input Tax Credit. 5. By the Impugned Order, each of the Petitioners has been subjected to a penalty equivalent to the amount mentioned against his name. The particulars of the Petitioners and the penalties imposed upon them are as follows: S.No. Name & Occupation (Director, Proprietor, MD, Pa....
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..... 8560144 8560144 0 17120288 26 Anil Kumar Jain, Real Incharge M/s. Skyway Ventures Pvt. Ltd. 20780384 20780384 15406165 56966933 51 Amit Gupta, Director M/s. Progressive Alloys (India) Pvt. Ltd. 2115169 2115169 0 4230338 61 Vinay Mittal, Director M/s AVA Resources Pvt. Ltd 2335069 2335069 0 4670138 65 Ravi Aggarwal, Director M/s. Agsons Agencies (I) Pvt Ltd 4882779 4882779 0 9765558 67 Arun Kumar Jain, MD M/s Bonlon Steels Pvt. Ltd. 07AAACB6473H1ZO 72980127 72980127 16716641 16....
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....sideration before the Supreme Court. The Supreme vide order dated 04.08.2025 in Special Leave to Appeal (Civil) No.18178/2025 captioned Mukesh Kumar Garg v. Union of India and Ors., has passed the following order: "1. Two primary contentions have been raised. First, Section 122(1) of the Central Goods and Services Tax Act, 2017 (for short 'the Act') would not be applicable to the petitioner as he is a non-taxable person. Secondly, the provisions of Section 122 (1A) of the Act which came into force w.e.f. 01.01.2021 cannot be applied retrospectively for the Assessment Years 2017-2020. 2. Leave granted. 3. In the meanwhile, there shall be stay on the recovery of the amount directed to be deposited provided the appel....
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....is not a "taxable person" is presently under consideration before the Supreme Court. Judicial propriety, therefore, warrants that this Court refrain from expressing any opinion on the said issue. The Petitioners have, however, raised several other grounds which involve examination of their respective roles, the allegations levelled against them and the material relied upon by the Adjudicating Authority. These matters can appropriately be examined in the statutory appellate proceedings. 15. In view of the above, the present Writ Petitions are disposed of with the following directions: i. The Petitioners are relegated to the statutory remedy of Appeal under Section 107 of the CGST Act, read with the corresponding provisions of the....