SHIVAM IRON STORE THROUGH PROPRIETOR JAGDISH RAI BANSAL vs UNION OF INDIA & ANR.

Judgment text excerpt

$~125 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision 8th April, 2025 + W.P.(C) 4528/2025, CM APPL. 20936/2025 & CM APPL. 20937/2025 SHIVAM IRON STORE THROUGH PROPRIETOR JAGDISH RAI BANSAL .....Petitioner Through: Mr. Prabhat Kumar and Mr. Utkarsh Kumar, Advs. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. Akash Vajpai, Adv. for UOI. Mr. R. Ramachandran, Sr. SC with Mr. Prateek Dhir, Adv. (M:9868211477) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J.(Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- M/s Shivam Iron Store through Proprietor Shri Jagdish Rai Bansal under Article 226 of the Constitution of India inter alia assailing the impugned Order-in-Original bearing no. 288/CGST/ADC(SKJ)/2024-2025 dated 3rd February, 2025 passed by Respondent No. 2- Additional Commissioner, CGST Delhi- West, pursuant to the show cause notice dated 24th July, 2024. 3. The allegation against the Petitioner is in respect of availment of fraudulent Input Tax Credit (hereinafter, ‘ITC’) and passing of ITC through various other entities/ firms. 4. An investigation was conducted by the officers of Respondent No. 2. Signature Not Verified Signed By:RAHUL W.P.(C) 4528/2025 Page 1 of 9 Signing Date:09.04.2025 19:53:00 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 petitio