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TMI Blog2025 (5) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ter alia the Demand-cum-Show Cause Notice bearing No. 35/2024-25 dated 24th July, 2024 (hereinafter, 'the SCN'). The petition further raises challenge to the Order-in-Original bearing No. 68/CGST WEST/GST/SKG/ADC/2024-25 dated 02nd February, 2025 (hereinafter, 'the impugned order') issued by Respondent No.1-Additional Commissioner, CGST Delhi (West). 3. The SCN issued by Respondent No. 3 - Joint Director, Directorate of Goods & Service Tax Intelligence, Zonal Unit, Meerut, raised various allegations in respect of several fictitious and non-existing firms being run by the Petitioner and fraudulent availment of Input Tax Credit (hereinafter, 'ITC') under the name of such firms. 4. A total of more than 87 entities were investigated by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 dated 24.07.2024] issued in the Case of M/s Vardhman Jain & Ors. vide F. No. DGGI/INV /GST/4294/2022 by the Joint Director, DGGI, Meerut Zonal Unit, Meerut. 2. The Adjudicating Authority mentioned as "The Additional/Joint Commissioner, CGST Commissionerate Delhi North, 1st Floor CR Building, LP. Estate, New Delhi-110109, in Para no. 17,18,19,20,21,22 & 23 of the above said Show Cause Notice may be read as: "Additional Commissioner/Joint Commissioner, CGST Commissionerate Of Central Goods & Services Tax, Delhi West, 4th & 5th Floor, EIL Annexe Building, Bhikaji Cama Place, New Delhi - 110066"." 9. It is alleged by the Petitioner that the said corrigendum is a back dated corrigendum and the same was dispatched on 30th January, 2025, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r North, it was further expanded vide notification dated 25th November, 2024. 15. Further, it is held that the jurisdiction having been established by the said notifications and the opportunity for personal hearing having been granted, the Petitioner ought to be relegated to the Appellate Authority for availing the appellate remedy under Section 107 of the Central Goods and Services Act, 2017. 16. In these facts, since the reply has been filed and the Court has been satisfied upon the issue of jurisdiction, the Petitioner is relegated to avail of the appellate remedy before the Appellate Authority. 17. All contentions of the Petitioner are kept open. If the appeal is filed within a period of 30 days upon the payment of the mandatory pre- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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