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TMI Blog2021 (10) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... vocates. Respondents Through: Mr. N. Venkataraman, ASG with Mr. Ravi Prakash, CGSC, Mr. Chandrashekhar, Ms. Shruti Shivkumar, Mr. Ram Narayan and Ms. Mallika Joshi, Advocates. Mr. Harpreet Singh, Standing Counsel with Ms. Suhani Mahtur, Advocate for R-1. Mr. Satish Kumar, Sr.SC for R-2, 5, 6 & 7. Mr. Ajay Digpaul, CGSC with Mr. Kamal R. Digpaul, Advocate for UOI. Mr. Harpreet Singh, Sr.Standing Counsel with Ms.Suhani Mathur, Advocate for R-7, 8, 10 & 11. Mr. Aditya Singla, Adv. for R-3 to 6 and 12 to 16. O R D E R 1. The petitions have been heard by way of video conferencing. 2. Learned ASG has explained in detail the constitutional architecture of CGST Act, 2017, IGST Act 2017, SGST and UGST Acts as well as width, ambit and application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trade, Alwar (GSTN- 08CAJPK8236P1ZX) etc. were identified by the DGGI, Ahmedabad Zonal Unit. It was found that "Smoking mixture for pipes and cigarettes" was one of the major items shown as supplied in the paper transactions by the nonexistent entities. The subject goods "Smoking Mixture for pipes and cigarettes", a tobacco product falling under CTH 2403 19 10, is highly sensitive from tax evasion angle as it is subject to GST @ 28% and Compensation Cess @ 290% (Total 318%) and any fictitious paper transaction in "Smoking Mixture" is highly rewarding for availment of ITC unlawfully. The evidences available on record indicated a de-eprooted conspiracy by some persons who were the masterminds behind this modus operandi to defraud the public ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torate General of GST Intelligence, Ahmedabad Zonal Unit (hereinafter referred as 'DGGI, AZU' for sake of brevity) that certain entities based in Delhi NCR region of Domestic Tariff Area (hereinafter referred as 'DTA' for sake of brevity), had shown supply of low value tobacco and tobacco related products to certain SEZ units in Kandla Special Economic Zone (hereinafter referred to as 'KASEZ') at highly over valued rates so as to avail ineligible refund of Input Tax Credit (ITC) sourced fraudulently from many non-existent entities. 5.2 On the basis of the said information searches were carried out initially at the premises of M/ s Palmon Export (GSTIN- 24AAHFP4369G2Z3), M/ s Sugandha Exports (GSTIN- 24AJEPB3156B2ZZ) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 927H126 J.J. Dyeing Private Limited 66742500 09AYEPS1722R1ZS Kumar Sales 112161960 07AJMPB6556D3Z8 Premier Solutions 30926000 07AWBPK3048B2Z0 Shriniwas Exports 29700000 TOTAL 34,38,41,490 The DTA suppliers in turn, have claimed ITC of said amount and have claimed/ attempted to claim refund of such ITC against supplies made to KASEZ. 4. Mr. Harpreet Singh, learned counsel for Commissioner of Central Excise and Service Tax and CGST Delhi West, states that enquiry initiated by his client against M/s Pawanputra Exim, in which the petitioner's premises were also searched, has been forwarded to DGGI, Ahmedabad. In fact, a categorical averment has been made in the said counter affidavit that CGST Delhi West Commissionera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een initiated by the State GST authorities at Gautam Budh Nagar. Mr. Ganesh, learned senior counsel clarifies that he is not appearing in W.P.(C) 4036/2021 and W.P.(C) 5816/2021. He reiterates that he in his rejoinder argument will stick to his question of law that he argued in his opening arguments. 6. Right from the day the final hearing commenced all the aforesaid matters were taken up for hearing together. This Court did not advice any counsel to argue in a particular manner or not to argue at all. It is only when the petitioner concluded their arguments that this Court called upon learned counsel for respondents to argue. Today to state that learned counsel for respondents should confine their arguments to the issue of law or the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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