2025 (2) TMI 1155

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..... es and which investigation cannot be undertaken by this Court.' Petition disposed off.
HON'BLE MR. JUSTICE YASHWANT VARMA And HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR For the Petitioner : Mr. Vineet Bhatia, Mr. Aamnaya Jagannath Mishra, Mr. Keshav Garg and Mr. Abhinav Sharde, Advs For the Respondent : Mr. Harpreet Singh, SSC with Mr. Jai Ahuja, Adv ORDER 1. Having heard learned counsels for parties, we note that the impugned Show Cause Notice ['SCN'] laid the following allegations insofar as the writ petitioner is concerned:- " Role played by Sh. Vipin Bansal (PAN No. AVDPK5048K) Shri Aakash Gupta and Shri Vipin Bansal are the only persons sharing the user id and other credentials required to login to the deal .....

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..... f goods/services by way of committed the offence covered under Section 122(1) (ii) of the CGST Act.2017 in the name of M/s Amit Aakash Enterprises rendered by Sh. Vipin Bansal and hence liable to be penalized under Section 122(1A) of the CGST Act, 2017 read with Section 122 (1)(ii) CGST Act, 2017." 2. As is manifest from the aforesaid, the challenge which stands raised is based solely on various factual issues which are sought to be canvassed. 3. We take note of our order passed in Aakash Gupta vs. Commissioner of Delhi Goods and Services Tax & Ors. [W.P.(C) 12694/2023 dated 10 December 2024] and where while dealing with an identical challenge instituted by a co-noticee, we had disposed of the writ petition in the following terms:- "1. .....

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..... n addressed to the competent authorities of the respondents and are being duly inquired into. Similar details are set forth in paragraph 40 of the writ petition. 6. However, and in our considered opinion, the question of whether the credentials of the petitioner were misused and is a case of identity theft clearly gives rise to disputed questions of fact and would be liable to be duly inquired into by the competent authorities and which investigation cannot be undertaken by this Court. 7. In view of the aforesaid, we find ourselves unable to evaluate the challenge which stands raised in the writ petition. Accordingly, and while we dispose of the same, we only provide that it would be open for the petitioner to furnish all material in su .....

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