9911796707
TMI Blog2025 (1) TMI 1419X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoices without supply of goods by a fictitious supplier - whether the petitioner should be granted an opportunity to contest the allegations of availing Input Tax Credit (ITC) based on fake invoices? - HELD THAT:- The impugned Order-in-Original 04/2022-GST dated 19.12.2022. The petitioner shall deposit 25% of the disputed taxes as admitted by the learned counsel for the petitioner and the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sionerate regarding passing of Input Tax Credit on the strength of the fake invoices without supply of goods by a fictitious supplier viz., M/s.Mahendra Enterprises. On investigation, it was noticed that the petitioner had allegedly availed Input Tax Credit in respect of invoices issued by the above said M/s.Mahendra Enterprises and also M/s Vijay Lakshmi Industries. 2.1. Pursuant thereto, summon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances subject to payment of 25% of the disputed taxes. It was further submitted that subsequent to the passing of the impugned order, the petitioner had remitted entire tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal. It is submitted that there is bank attachment and the same may be lifted to which the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of one week from the date of receipt of a copy of this order. The petitioner shall deposit such remaining sum within a period of three weeks from such intimation. d) The entire exercise of verification of payment, if any, intimation of the balance sums, if any, to be paid for compliance with the direction of payment of 25% of the disputed taxes, after deducting the sums already paid an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. It is made clear that if the above conditions viz., 25% o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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