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TMI Blog2025 (2) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... N'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR For the Petitioner : Mr. Naveen Malhotra and Mr. Ritwik Malhotra, Advs For the Respondents : Mr. Aditya Singla, SSC for CBIC along with Mr. Arya Suresh Nair, Adv. ORDER CM APPL. 5549/2025 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 1115/2025 & CM APPL. 5550/2025 (Stay) 1. The instant writ petition has been preferred seeking the following reliefs:- "A, issue a writ of certiorari or any other writ, direction or order thereby, declaring the Circular No. 3/3/2017-GST dated 05.07.2017 and Circular No. 31/05/2018-GST dated 09.2.2018 as ultra vires the provisions of the Central Goods and Services Tax Act, 2017; And/Or; B. issue a writ in the nature of certiorari, or any other writ or direction thereby, quashing the impugned Show Cause Notice bearing number 06 of 2024 dated 02.08.2024 issued by the Respondent-No. 1; And / Or; C. issue a writ of mandamus, or any other writ or direction thereby, directing the Respondent No. 1 to supply the relied upon documents to the Petitioner; And / Or; D. issue a writ of mandamus, or any other writ or direction thereby, directing the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remises of Shri Ramesh Wadhera located at B-765, Shushant Lok-1, Gurugaon, Haryana on 15.08.2019. Upon reaching the premises, one person, who identified himself as Shri Bahadur, working as servant at the premises, opened the door. Shri Ramesh Wadhera was present at the premises. Thereafter, a search was carried out at the residential premises, which consisted of Ground Floor, First Floor and Second Floor. During the search proceedings, four persons came in front of the main gate and started shouting and knocking the main gate. They also hurled abuses and created nuisance with the officers. In this regard, an information/complaint was lodged with the local Police Station after arrival of the local police at the spot. During search proceedings, officers also noticed an entry to the basement, which was then also searched. During the search proceedings, some of the mobile phones/pendrives found to be relevant to the ongoing investigation were resumed by the officers. Details of the search proceedings were recorded in Panchnama dated 15.08.2019 (RUD-20). 11.b. Statement dated 15.08.2019 of Sh. Ramesh Wadhera: Shri Ramesh Wadhera, in his statement dated 15.08.2019 (RUD-21) under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Miera Overseas, M/s Ganeshi Inc., M/s Numero Enterprises, M/s Cuba Enterprises, M/s Stalk Overseas, M/s Cameo Overseas, M/s Roxan Solutions Inc., M/s Mouni Overseas, M/s Aditya Overseas, M/s Cameo Overseas, M/s Ambay Trading Inc. and M/s Swadeshi Enterprises, involved in the export related activities and what he know about them, he stated that all these companies, namely M/s Monal Enterprises, M/s Aircon Overseas, M/s Micra Overseas, M/s Ganehi Inc., M/s Numero Enterprises, M/s Cubo Enterprises, M/s Stalk Overseas, M/s Cameo Overseas, M/s Roxan Solutions Inc., M/s Mouni Overseas, M/s Aditya. Overseas, M/s Cameo Overseas, M/s Ambay Trading Inc. and M/s Swadeshi Enterprises firms are involved in the export of different items and claiming refund of IGST; that he is controlling and operating all these firms through Shri Mukesh Kuihar, resident of Vikas Nagar, Uttam.Nagar; that Shri Bharat Ahuja, CA helped them in getting GST registration of all these firms on the basis of identity cards, and other documents arranged by Shri Mukesh Kumar in lieu of Rs. 10,000 per month for every person and Rs. 20,000 paid to Shri Mukesh for office expenses; iv. on being asked about the proprietor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the above said firms, he stated that as he has already explained above, Shri Mukesh Kumar was looking after day to day activities of the above stated firms as per his, Sh. Sanjeev Maggu and Sh. Akhil Krishan Maggu's directions; that as soon as the amount of refund was credited into the accounts of any of the above said firms, he himself or sometimes his direction through Whatsapp Calling or Whatsapp Message transfers that refund amounts into the accounts of some other firms either through RTGS through Cheque; that at the time, he was not able to recollect names of the all those firms where the refund amount have been transferred but few which he on or was able to recollect are M/s Bhagwati Trading Co. and M/s Babaji Enterprises; that Shri Puneet, Shri Tarachand & Shri Ram Prakash are related to these firms; that on his directions these persons withdraw the money in cash and handed over the same to person on their directions or transfer the money to the account of the other firms; xi. On being asked to inform about his knowledge about the four cases filed by M/s Monal Enterprises, M/s Air Con Overseas, M/s Ganeshi Inc. and M/s Micra Overseas in the Hon'ble High Court of Delhi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty Metropolitan Magistrate, Patiala House Court, New Delhi, who remanded him to judicial custody for 05 days. 11.d. Whereas, on the basis of search authorization dated 16.08.2019 under Section 67(2) of the COST Act, 2017, the officers of this office search the office premises of Shri Ramesh Wadhera, located at E-513, Gupta Plaza, Near Ramphal Chowk, Sector 7, Dwarka, New Delhi. The officers, upon reaching the office premises, found it to be locked. The officers contacted one Smt. Gurmeet Kaur at her mobile number, an employee working in the said premises. She informed that she is out of Delhi, however, she would send somebody to open the said premises. However, no one appeared at the premises to unlock the same. Further, Smt. Gurmeet Kaur was contacted many times, however, she could not be contacted. Therefore, search could not be conducted at the premises. Proceedings were recorded in panchnama dated 16.08.2019 (RUD-22). 11.e. Whereas, Shri Ramesh Wadhera, on 16.08.2019 (RUD-23), submitted an unsigned letter before the Patiala House Court, retracting his statement dated 15.08.2019, which was taken on record by Duty MM. Despite that, on 20.08.2019 and on 03.09.2019, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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