TMI Blog2025 (5) TMI 1603X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate (Mob. 9716544664). For the Respondent Through: Mr. Anurag Ojha, SSC with Mr. Subham Kumar and Mr. Dipak Raj, Advocates for R-1 & 2. ORDER PER 1. This hearing has been done through hybrid mode. 2. These two writ petitions are filed by the Petitioner under Article 226 of the Constitution of India challenging the impugned orders dated 02nd February, 2025 and 29th January, 2025, passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilment of Input Tax Credit by a third party in which the Petitioner has also received a demand. The Petitioner is also stated to have deposited a sum of Rs. 30,00,000/-. 6. Considering the nature of the matter, since there are two demands in respect of the same period and there could be some overlap, it is directed that the Petitioner may approach the Commissioner Appeals under Section 107 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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