SHRI SAI RAM ENTERPRIESES vs PR. ADG, DGGI, GURUGRAM & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 28th April, 2025 W.P.(C) 5438/2025 and CM APPL No. 24762/2025 & 24763/2025 SHRI SAI RAM ENTERPRIESES .....Petitioner Through: Mr. Jitin Singhal, Mr. Pravesh Bahuguna and Ms. Megha Advocates. versus PR. ADG, DGGI, GURUGRAM & ANR. .....Respondents Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur and Mr. Jai Ahuja, Advocates. 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.24763/2025 (Exemption) 2. Exemption allowed, subject to all just exceptions. 3. The application is disposed of. W.P.(C) 5438/2025 and CM APPL No. 24762/2025 4. The present petition has been filed by the Petitioner– Shri Sai Ram Enterprises challenging the blocking of the Input Tax Credit (hereinafter, ‘ITC’) of Rs. 3,91,23,722/- by the Deputy Director, Directorate General of GST Intelligence, Gurugram on 15th January,2024. 5. The submission on behalf of the Petitioner is that the blocking of the ITC took place for the period 1st January, 2024 to 31st November, 2024 but even at present, i.e., as on April, 2025, the same has not been unblocked. 6. Learne