JUDGMENT Supplementary affidavit filed today is taken on record. 2. Heard Sri. Praveen Kumar, learned counsel for the petitioner, Sri. Gaurav Mahajan, learned counsel for the revenue, Sri. Anant Kumar Tiwari, learned counsel for the Union and Sri. Nimai Das, learned Additional Chief Standing Counsel for the State. 3. Challenge has been raised to the circular dated 04.10.2023 issued by the Joint Commissioner (Anti Evasion), CGST Gautam Budh Nagar. For ready reference, the circular reads as follows :- "Alert Circular No. 45/SD/GBN/2023 Subject :- Alert Notice regarding passing of Input Tax Credit on the strength of fake invoices without supply of goods M/s KPS Iron and Alloys Pvt. Ltd. (Prop. M/s KPS Iron and Alloys Pvt. Ltd.) Address Chasiawara, GT Road, Sikandrabad, Bulandshahr- 203205-c/reg. 1. In pursuance of instruction No. 01/2023-GST dated 04/05/2023, issued by the GST Policy Wing, New Delhi, regarding "Special All India Drive Against Fake Registration", a visit for inspection under Section 67 (1) of the CGST Act, 2017 was undertaken on 25.06.2023 to verify the genuineness of the registration of M/s KPS Iron and Alloys Pvt. Ltd. the Principal place of business of M/s KPS Iron and Alloys Pvt. Ltd. (Trade Name)/Sh M/s KPS Iron and Alloys Pvt. Ltd. (Legal Name) having GSTIN-09AADCK4857F1ZC i.e. Chasiawara, GT Road, Sikandrabad, Bulandshahr-203205. 2. During the visit, no such address was found in existence, accordingly a panchhanama was drawn on 25.06.2023. 3. Further, on analysis of the supply chain of the aforesaid firm, it was noticed that the firm has availed and passed on inadmissible ITC. A list of recipients (Annexure-B) is enclosed herewith. 4. All concerned are hereby alerted to take notice of the same. Since the aforesaid firm has been found non-traceable as the address of the taxpayer is not existent, the genuiness of the supplies made by the suppliers falling under your Commissionerate may be thoroughly checked and if found non-genuine, necessary action to safeguard the Government revenue may be taken. 5. Any recovery made in pursuance to this notice may also be intimated to this office." 4. The grievance of the petitioner, based on the contents of the said circular, is that numerous adjudication proceedings have been initiated by different jurisdictional authorities against the registered persons who had purchased the goods from the petitioner. The petitioner has also been made party in those proceedings. 5. The grievance of the petitioner, based on the contents of the said circular, is that numerous adjudication proceedings have been initiated by different jurisdictional authorities against the registered persons who had purchased the goods from the petitioner. The petitioner has also been made party in those proceedings. 5. Neither those/other proceedings have been challenged in this writ petition nor the petitioner may have locus to challenge those/other proceedings. 6. As to the current status of registration of the petitioner, upon query made, learned counsel for the petitioner fairly states that the same has already been surrendered with effect from 31.03.2019. 7. In view of such facts shown, the petitioner is not seen to be a person aggrieved as adjudication proceedings have arisen upon violation etc. being noted by the competent authorities. What facts exist in those proceedings may not engage the Court at this stage as it would be purely speculative. 8. The writ petition lacks merit and is dismissed.