2025 (3) TMI 669

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..... ndicating the return filed in relation to Jindal Marketing Company wherein the return etc. have been shown identical to the difference which was alleged in relation to the petitioner firm, i.e. Jindal Communication, is not in a position to dispute the plea raised by the petitioner regarding issuance of show cause notice and passing of the final order on account of the fact that both the firms were .....

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..... been created respectively. 2. Submissions have been made that petitioner firm is duly registered under the Act since 15.10.2019 and is in the business of Telephone Sets and Sim Card. Another firm under the name and style of M/s Jindal Marketing Company which was pre existing, migrated from VAT regime to GST regime, which firm was engaged in the business of trading of wholesale FMCG (biscuits). T .....

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..... etitioner, i.e. Jindal Communication and Jindal Marketing Company are both registered through the same PAN number and while in relation to Jindal Marketing Company, the petitioner had filed all the returns based on the identical turnover as reflected in the show cause notice, for the present petitioner, i.e. Jindal Communication, the respondents were seeking the same turnover and tax over it. On c .....

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