UTKARSH ARORA PROP OF M/S AURA INTERIOR HARDWARE vs ADDITIONAL COMMISSIONER CGST, DELHI NORTH WARD 20 - ZONE 2, NEW DELHI AND ANR

Judgment text excerpt

$~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 10th July, 2025 + W.P.(C) 9524/2025, CM APPL. 40225/2025 &CM APPL. 40226/2025 UTKARSH ARORA PROP OF M/S AURA INTERIOR HARDWARE .....Petitioner Through: Mr. Wahaj Ahmad Khan & Mr. Monis Khan, Advs. versus ADDITIONAL COMMISSIONER CGST, DELHI NORTH WARD 20 - ZONE 2, NEW DELHI AND ANR .....Respondents Through: Mr. Aakarsh Srivastava, SSC. 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. 40225/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 9524/2025 & CM APPL. 40226/2025 3. The present writ petition has been filed by the Petitioner-Utkash Arora, proprietor of M/s Aura Interior Hardware under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Original bearing no. 82/ADC/D.N./Shaukat Ali Nurvi/2024-25 dated 27th January, 2025 (hereinafter, ‘impugned order’). The said impugned order was dispatched to the Petitioner on 1st February, 2025. Vide the impugned order, a demand to Signature Not Verified Digitally Signed W.P.(C) 9524/2025 Page 1 of 7 By:KESHAV Signing Date:15.07.2025 17:15:59 the tune of Rs. 1,14,114 has been raised against the Petitioner. 4. The case of the Central Goods and Service Tax Department (hereinafter, ‘Department’) is that an investigation was initiated against three firms, namely, M/s Shreya Impex, M/s Akshita Enterprises and M/s Modern Metal Industries for availment of inadmissible Input Tax Credit (hereinafter ‘ITC’) on the basis of goods-less invoices. All these firms were managed by one Sh. Vijay Prakash Sharma who was the proprietor of M/s Shreya Impex. His family members i.e., his wife was the proprietor of M/