GANPATI POLYMERS THROUGH IT PROPRIETOR PROP. ANKUR JAIN vs COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND ANOTHER

Judgment text excerpt

$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 8th August, 2025 + W.P.(C) 11906/2025 GANPATI POLYMERS THROUGH IT PROPRIETOR PROP. ANKUR JAIN .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs. (M:9811595510) versus COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND ANOTHER .....Respondents Through: Mr. Sumit K. Batra, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RENU BHATNAGAR Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL.48520/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 11906/2025 & CM APPL.48521/2025 (for interim relief) 3. The present petition has been filed by the Petitioner - Ganpati Polymers through its proprietor Mr. Ankur Jain under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 5th August, 2024 as also the impugned Order-in-Original dated 1st February, 2025 (hereinafter, ‘impugned order’) along with DRC-07 dated 9th February, 2025. 4. The issue in the present petition relates to fraudulent availment of the Input Tax Credit (hereinafter, ‘ITC’) by firms, which are non-existent and availment and utilization of inadmissible ITC by the Petitioner. W.P.(C) 11906/2025 Page 1 of 5 Signature Not Verified Digitally Signed By:KESHAV Signing Date:11.08.2025 19:39:19 5. The case set out in the impugned order is that two individuals namely Mr. Rajesh Jindal and Mr. Adesh Jain were engaged in issuance of invoices without actual supply of goods. The said two individuals had allegedly created, controlled and managed many fake firms and entities, which were allegedly opened in the names of individuals, who were under their control and who were not genuine business persons or entities. The s