2026 (9) TMI 74

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....156/2026 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ANIL KSHETARPAL AND HON&#39;BLE MS. JUSTICE SHAIL JAIN For the Petitioners Through: Mr. Yogendra Aldak, Mr. Kunal Kapoor, Mr. Yatharth Tripathi, Advs. For the Respondents Through: Ms. Anushree Narain, SSC with Mr. Apurv Yadav, Mr. Naman Choula, Advs. Mr. Arjun Malik, SSC-CBIC with Ms. Mayuri Makhija, Adv. for R-4. JUDGMENT (ORAL) ANIL KSHE....

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....cuments and electronic data were seized under Panchnamas. 3. Apart from invoices, e-way bills and transporters' bills, cash amounting to Rs. 22,96,550/- was also seized from the premises of Sh. Vikrant Singhal and Sh. Sachin Singhal. 4. It is the case of the Department that large-scale issuance and availment of fake purchase and sale invoices was undertaken through various firms managed by t....

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.... considered by the Adjudicating Authority while passing the Impugned Order-in-Original. iii. The Petitioners are not involved in the alleged racket and the Adjudicating Authority was required to consider their cases separately, particularly since the Petitioners are alleged to have entered into only a single transaction with M/s. Sahuwala Exports Pvt. Ltd. 7. As noticed hereinabove, th....

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...., the Adjudicating Authority is required to consider such response and render a reasoned and speaking order. It is contended that failure to do so renders the statutory right of appeal illusory or nugatory. 10. This Court has carefully considered the aforesaid judgment. The said decision is clearly distinguishable on facts, as it concerned an order passed against an individual assessee and did ....