SUNIL GULATI vs ADDITIONAL COMMISSIONER CGST DELHI SOUTH COMMISSIONERATE & ANR.

Judgment text excerpt

$~46 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 9th April, 2025 + W.P.(C) 4383/2025 & CM APPL. 20162/2025 SUNIL GULATI .....Petitioner Through: Mr. Abhishek Garg, Mr. Yash Gaiha, Mr. Ranesh Singh Mankotia and Mr. Naman Mehta, Advocates. versus ADDITIONAL COMMISSIONER CGST DELHI SOUTH COMMISSIONERATE & ANR. .....Respondents Through: Ms. Samiksha Godiyal, SSC with Mr. Tenzing N Bhutia, Advocate. 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- Mr. Sunil Gulati under Article 226 and 227 of the Constitution of India, inter alia, assailing the impugned Order-in-Original bearing no. 26/RK/ADC/CGST/DSC/2024-25 dated 16th January, 2025 (hereinafter, ‘impugned order’) by which the Central Goods and Service Tax Department (hereinafter, ‘CGST Department’) has imposed a penalty to the tune of Rs.16,15,28,668/- on the Petitioner. 3. The case of the Petitioner is that he was working as an accountant in M/s XEL Infomatics, M/s NexGen Busicorp and G W Infotech Pvt. Ltd. An Signature Not Verified Signed By:NAMITA W.P.(C) 4383/2025 Page 1 of 7 DHYANI Signing Date:15.04.2025 18:53:48 investigation was conducted upon complaints received from the Ghaziabad Goods and Service Tax (hereinafter, ‘GST’) Commissionerate that one M/s Monga Iron and Steel Pvt. Ltd. was availing Input Tax Credit (hereinafter, ‘ITC’) fraudulently from fake/non-existing firms. 4. A visit to the premises of M/s Monga Iron and Steel Pvt. Ltd. is alleged to have revealed that the same was under the control of Mr. Yogesh Monga. During the investigation, various statements were recorded and a complete list of firms from whom the supplies were claimed to be r