VIPIN KUMAR MITTAL vs COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX (CGST), DELHI NORTH

Judgment text excerpt

$~77 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 16th April, 2025 + W.P.(C) 4776/2025 & CM APPL. 22003/2025 VIPIN KUMAR MITTAL .....Petitioner Through: Mr. Bhwesh Bhola, Mr. Udit Bakshi and Mr. Piyush Kumar, Advs. versus COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX (CGST), DELHI NORTH .....Respondent Through: Mr. Akash Verma, SSC with Ms. Aanchal Uppal, Adv. 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. 22003/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 4776/2025 3. The present writ petition has been filed by the Petitioner – Mr. Vipin Kumar Mittal (proprietor of M/s Kunj Behari Enterprises) under Article 226 of the Constitution of India, inter alia, challenging the impugned order dated 21st January, 2025 bearing reference number 63/ADC/2024-25 passed by the Assistant Commissioner, CGST Delhi North. The Petitioner further seeks directions to the Respondent to club the proceedings of order dated 10th January, 2025 bearing reference number 55/2024-25 passed by the above officer along with those pertaining to the impugned order. W.P.(C) 4776/2025 Page 1 of 4 Signature Not Verified Signed By:DHIRENDER KUMAR Signing Date:17.04.2025 19:56:26 Order No. 63/ADC/2024-25 dated 21st January, 2025 4. The brief background is that the Directorate General of GST Intelligence (hereinafter ‘DGGI’) had received an incident report alleging the fraudulent availment of Input Tax Credit (hereinafter ‘ITC’) by M/s Skylark Infra Engineering Pvt. Ltd to the tune of Rs.5.89 Crores using fake invoices without actual receipt of goods and services. The said Skylark Infra had allegedly received invoices issued by six fake fi