RADHEY TRADERS THROUGH ITS PROPRIETOR SOPAL SINGH vs ASSISTANT COMMISSIONER LAXMI NAGAR DIVISION CGST DELHI EAST COMMISSIONERATE & ORS.

Judgment text excerpt

$~29 & 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 11th August, 2025 + W.P.(C) 9371/2025 & CM APPL. 39636/2025 RADHEY TRADERS THROUGH ITS PROPRIETOR SOPAL SINGH .....Petitioner Through: Mr. Ankit Majumder & Mr. Puneet Kapoor, Advs. versus ASSISTANT COMMISSIONER LAXMI NAGAR DIVISION CGST DELHI EAST COMMISSIONERATE & ORS. ....Respondents Through: Mr. Arun Khatri, SSC with Ms. Anoushka Bhalla, Mr. Sahil Khurana and Mr. Akshay, Advs. Ms Arunima Dwivedi CGSC with Mr. Sainyam Bhardwaj, Ms. Himanshi Singh & Ms. Monalisha Pradhan, Advs. 30 AND + W.P.(C) 9572/2025 & CM APPL. 40312/2025 M/S RADHEY TRADERS THROUGH ITS PROPRIETOR SOPAL SINGH .....Petitioner Through: Mr. Ankit Majumder & Mr. Puneet Kapoor, Advs. versus ADDITIONAL COMMISSIONER, ADJUDICATION, CENTRAL TAX, GST DELHI EAST & ORS …..Respondents Through: Mr. Arun Khatri, SSC with Ms. Anoushka Bhalla, Mr. Sahil Khurana and Mr. Akshay, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Signature Not Verified Digitally Signed By:DHIRENDER KUMAR W.P.(C) 9371/2025 and connected matters Page 1 of 9 Signing Date:13.08.2025 12:44:55 Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed by the Petitioner- M/s Radhey Traders through its Proprietor Sopal Singh under Articles 226 and 227, of the Constitution of India, inter alia, assailing the Order-in-Original dated 5th April 2024 passed by Assistant Commissioner, CGST Delhi East Commissionerate, confirming the demand of wrongly availed ineligible ITC of Rs.1,14,49,600/- on the Petitioner along with imposition of interest and penalty. In addition challenge is also to the Order-in-Original dated 27th August, 2024 confirming demand of Rs. 8,19,60,228/- on the Petitioner due to difference in tax