9911796707
TMI Blog2025 (5) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... , Senior Standing Counsel with Mr. Anand Pandey and Ms. Anugya Gupta, Advocates. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 25947/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5684/2025 & CMAPPL. 25946/2025 (for stay) 3. The present petition has been filed by the Petitioner - SS Enterpris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be belonging to Ms. Aaarti Kapoor. The total availment of Input Tax Credit (hereinafter, 'ITC') is alleged to be to the tune of Rs. 172 Crores through fake and fraudulent firms and goods-less invoices. 7. The allegation that the personal hearing notice was not received is belied by the Petitioner's own averment in the writ petition, which reads as under: "Because the notice for personal hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n fact received, well in time for appearance in the personal hearing on 21st January 2025. Further submission on behalf of Ms. Shivani Sethi, ld. Counsel appearing for the Petitioner is that three personal hearings have not been given to the Petitioner. In fact, a perusal of Section 75 (5) of the Central Goods and Service Tax Act, 2017 (hereinafter, 'CGST Act') would show that the said provision m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order is an appealable order. 11. Accordingly, let the Petitioner file an appeal in respect of impugned order under Section 107 of the CGST Act to the Appellate Authority. 12. With the appeal, the Petitioner is permitted to file any documents that they wish to place on record. 13. There is grievance that the Relied-upon documents ('RUDs') are not with the Petitioner. It is accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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