M/S MONTAGE ENTERPRISES PRIVATE LIMITED (THROUGH ITS AUTHORIZED REPRESENTATIVE SANJAY KUMAR SINGH) & ORS. vs CENTRAL GOODS AND SERVICES TAX DELHI NORTH & ORS.

Judgment text excerpt

$~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 25th April, 2025 + W.P.(C) 4774/2025 & CM APPL. 21990/2025, 21991/2025 M/S MONTAGE ENTERPRISES PRIVATE LIMITED (THROUGH ITS AUTHORIZED REPRESENTATIVE SANJAY KUMAR SINGH) & ORS. .....Petitioners Through: Mr. Tarun Gulati, Sr Adv. with Mr. R.P. Singh, Mr. Yash Aggarwal, Mr. Pramod Kandpal, Mr. Nirmal Dixit & Mr. Aman Sinha, Advs. (M: 8076196835) versus CENTRAL GOODS AND SERVICES TAX DELHI NORTH & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Shubham Kumar and Mr. Dipak Raj, Advs. for R-1 to 3. (M:6200388793) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL.21991/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 4774/2025 & CM APPL.21990/2025 (for interim relief) 3. The present petition has been filed under Article 226 of the Constitution of India, inter alia, challenging the impugned Order-in-Original dated 31st January, 2025, passed by the Joint Commissioner, Adjudication CGST, Delhi North (hereinafter, “the impugned order”). It is alleged that vide the W.P.(C) 4774/2025 Page 1 of 6 Signature Not Verified Signed By:DHIRENDER KUMAR Signing Date:30.04.2025 18:11:04 impugned order, a demand of over Rs. 550 crores against various firms including the Petitioner has been raised. 4. The case of the Department is that an investigation in respect of evasion of GST was conducted against 286 entities, including the Petitioner, which are noticees in the present case. The modus operandi as contained in the Show Cause Notice dated 30th July, 2024 (hereinafter, “the SCN”) is that the Petitioner was issuing bogus invoices to various firms, which were ei