2025 (2) TMI 1155

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..... e Respondent : Mr. Harpreet Singh, SSC with Mr. Jai Ahuja, Adv ORDER 1. Having heard learned counsels for parties, we note that the impugned Show Cause Notice ['SCN'] laid the following allegations insofar as the writ petitioner is concerned:- " Role played by Sh. Vipin Bansal (PAN No. AVDPK5048K) Shri Aakash Gupta and Shri Vipin Bansal are the only persons sharing the user id and other cred .....

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..... eir statement of having no knowledge about the migration of M/s Amit Aakash Enterprises from VAT to GST. In his statements, Shri Vipin Bansal have agreed to the fact that he was received the authentication OTP's from the VAT department but have failed to prove that he was not responsible for the migration of M/s Amit Aakash Enterprises from VAT to GST which otherwise would not have been possib .....

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..... te of our order passed in Aakash Gupta vs. Commissioner of Delhi Goods and Services Tax & Ors. [W.P.(C) 12694/2023 dated 10 December 2024] and where while dealing with an identical challenge instituted by a co-noticee, we had disposed of the writ petition in the following terms:- "1. This writ petition has been preferred impugning the validity of a Show Cause Notice dated 27 February 2023. In ad .....

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..... April 2018. 4. It is alleged by the writ petitioner that his credentials have been misused on the Goods and Services Tax portal since he had never even applied for GST registration and that in relation thereto, he has made various complaints to the respondents as well as the police authorities. It is on the aforesaid basis that he alleges that the SCN pertaining to a period post the closure of t .....

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..... on. Accordingly, and while we dispose of the same, we only provide that it would be open for the petitioner to furnish all material in support of his allegation for the consideration of the respondents who may duly examine the same while finalizing the SCN proceedings. 8. All rights and contentions of respective parties on merits are otherwise kept open." 4. We, consequently, dispose of the ins .....

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