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2025 (5) TMI 1678 - HC - GSTSCN not uploaded on the GST Portal - Allegations of availment of fraudulent Input Tax Credit ( ITC ) - challenging the the impugned order passed without notice for personal hearing - HELD THAT - A perusal of the impugned order would show that personal hearing notices have in fact been issued and some of the parties have also appeared. Considering the Petitioner did not even disclose the receipt of the SCN and has concealed the same from this Court we are not inclined to entertain the present writ petition seeking exercise of writ jurisdiction. Moreover the case involves allegations of availment of fraudulent Input Tax Credit (hereinafter ITC ) where several parties in collusion with each other have enabled false availment of ITC by various entities namely M/s S R Impex M/s S R International M/s R K Enterprises M/s Vikas Impacts M/s SK Traders totalling to more than 100 crores. Thus this Court is of the opinion that the impugned order being an appealable order the Petitioner shall approach the appellate authority under Section 107 of the Central Goods and Service Tax Act 2017. The Petitioner is permitted to file the appeal by 15th July 2025. Petition is disposed of in these terms.
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