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TMI Blog2025 (4) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... entities/ firms. 4. An investigation was conducted by the officers of Respondent No. 2. During the search conducted on 30th November 2022 by the officers of Respondent No. 2 at the premises of the Petitioner, documents and records were inspected and cash amounting to Rs. 72,00,000/- was also seized from the Petitioner. 5. The Petitioner was also arrested following the search and seizure but was granted bail by the concerned Magistrate. The Petitioner had challenged the said seizure of the sum of Rs. 72,00,000/- by way of filing of a writ petition i.e. W.P.(C) 16677/2023 titled 'Jagdish Bansal, Proprietor, M/S Shivam Iron Store v. Union of India & Anr.'. In the said matter, the Coordinate Bench of this Court had disposed of on 26th February, 2024 and observed as under: "4. A search and seizure operation was carried out at the premises of the petitioner (i.e. the residential premises as well as shop of the petitioner) on 30.11.2022 and cash in a sum of Rs. 65,00,000/- and Rs. 7,00,000/- was seized from the residential premises and office of the petitioner respectively. 5. Reference may be had to the judgment of this Court in K.M. Food Infrastructure Pvt. Ltd. vs. Director Gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into 66 documents. 11. It is also submitted by ld. Sr. Counsel for the Respondents that the impugned Order-in-Original clearly records that the Petitioner did not appear in the proceedings at all. 12. It is further submitted by Mr. R. Ramachandran, ld. Sr. Counsel that only noticees 1, 8, 10, 11, 12, 14, 19, 23 & 24 had appeared before the adjudicating authority. Ld. Sr. Counsel also submits that the Petitioner is running four separate firms and this fact has also been mentioned in the impugned Order-in-Original and the show cause notice. 13. The Court has considered the matter. The impugned Order-in-Original dated 3rd February, 2025 is an appealable order under Section 107 of the Central Goods and Service Tax Act, 2017 to the appellate authority. 14. It has been noticed by the Court that in almost every order of the adjudicating authority instead of availing of the appellate remedy, Petitioners choose to come by way of a writ petition under Article 226 of the Constitution of India by raising issues of jurisdiction or issues of non-compliance of natural justice. 15. While there can be no doubt that the Court is fully empowered to entertain such writ petitions, the same cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. PAHAL WAN TRANSPORT COMPANY (GSTIN-07BEGPD9633BIZ), on 07.12.2022 12 13 Voluntary Statement of Shri Varun Kaushik Prop of M/s. Kaushik Transport Co. (GSTIN-07AQKPK3607RIZA) 09.12.2022 15 14 Voluntary Statement of Shri Manjeet Singh, Proprietor of M/s. BAKSHI ROADLINES, (GSTIN-07BANPS1228LIZA) recorded on10.12.2022 14 15 Voluntary Statement of Shri Amit Thakur, Proprietor of M/s. Kandhari Trans (India), (GSTIN-07AEWPT8565PIZZ recorded on 10.12.2022 10 16 Voluntary Statement of Sh. Jasprit Singh PROPRIETOR of M/s. Kandhari Road Lines (GSTIN-07AZKPS6449Q1Z8) recorded on 26.12.2022 09 17 Voluntary Statement of Shri Gulzar Prop. of M/s. GS ROADLINE, (GSTIN-07AWTPG1422D2ZS) recorded on 26.12.2022 10 18 Voluntary Statement of Shri Harvinder Singh, Prop. Of M/s. New Punjab Himachal Roadways, (GSTIN-07CTBPS6660Q1ZU) recorded on 26.12.2022 16 19 Panchnama dated 13.12.2022 i.r.o. verification of M/s J M Traders (07CVLPB4485L1Z4) 04 20 Panchnama dated 13.12.2022 i.r.o. verification of M/s S R Enterprises (07EHTPR2969KIZ8) 03 21 Panchnama dated 13.12.2022 i.r.o. verification of M/s Amaira Enterprises (07BLEPP4488BIZ0) 04 22 Summons issued to Recipients of M/s S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative of M/s. M/s. K. S. Transport Company 13 44 Voluntary Statement dated 13.12.2022 tendered by Sh. Bobby Singh Proprietor of M/s. Bittoo Transport Company (07LTGPS4122RIZT), 08 45 Voluntary Statement dated 26.12.2022 was tendered by Sh. Mohinder Singh S/o Sh. Kiker Singh Proprietor of M/s. New Ludhiana Hemkunt Sahib Transport Co. (GSTIN-07AZAPS5698B1Z4) 08 46 Voluntary Statement dated 26.12.2022 tendered by Sh. Prem Singh S/o Sh. Nawab Singh Authorised Representative M/s. HPR Roadlines (GSTIN-07CEUPD7582JIZS) 09 47 Voluntary Statement dated 16.01.2023 tendered by Sh. Pawan Chandna S/o Nanak Chand Karta M/s. Devansh Logistics 08 48 Voluntary Statement dated 16.01.2023 tendered by Sh. Khalid Ali, Proprietor of M/s. K K Transport Service, (GSTIN-06AKYPA8867H1ZH) 10 49 Voluntary Statement dated 16.01.2023 tendered by Sh. Nirmal Khan Proprietor of M/s. New Delhi Punjab Roadways, (GSTIN-07FMFPK4762PIZC) 09 50 Voluntary Statement dated 29.12.2022 tendered by Sh. Sumit Thakur, Proprietor M/s Green Plus Roadlines, (GSTIN-07BESPS4213Q1ZO) 09 51 Voluntary Statement dated 26.12.2022 tendered by Sh. Harvinder Singh Proprietor M/s. New Punjab Himachal Roadways, (GSTIN- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority which was duly provided by the GST Department on 5th December, 2024. 20. After this email correspondence, the Petitioner chooses to file a reply on 17th December, 2024 terming it as a `Preliminary Reply' to the show cause notice. 21. Clearly, the intention of the Petitioner was not to participate in the show cause proceedings with diligence. The grounds etc., which have been stated in the reply have been considered in the impugned Order-in-Original which captures the reply of the Petitioner at paragraph 51.1 of the impugned Order-in-Original. 22. In this view of the matter, this Court is of the opinion that the Petitioner having been supplied with all the RUDs and having had an opportunity to file a reply, chose not to appear in the personal hearing before the adjudicating authority, when the final hearing took place. Therefore, these actions of the Petitioner cannot result in raising a grievance today in respect of the RUDs. The prayer in this writ petition are as under: "a) Issue a writ of Certiorari or any other appropriate writ or order thereby quashing the show cause notice dated 24.07.2024 and consequently order dated 03.02.2025; in or alternative issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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