MUKESH KUMAR GARG vs UNION OF INDIA & ORS.

Judgment text excerpt

$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 09th May. 2025 + W.P.(C) 5737/2025 & CM APPL.26171/2025 MUKESH KUMAR GARG .....Petitioner Through: Mr. Akhil K. Maggu, Mr. Ayush Mittal and Mr. Vikas, Advocates. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Awadhesh Kumar Singh, Advocate. Ms. Monica Benjamin, SSC with Ms. Nancy Jain, Advocate. for R-2 & 3. (M: 8882573792) 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. Mukesh Kumar Garg under Article 226 and 227 of the Constitution of India, inter alia, assailing the Order-in-Original bearing no. 220/CGST/ADC(SKJ)/2024-2025 dated 30th January, 2025 (hereinafter ‘impugned order’) passed by the Respondent No. 3- Additional Commissioner-Adjudication Central Goods And Services Tax, Delhi West Commissionerate. The said impugned order arises out of Show Cause Notice (hereinafter, ‘SCN’) dated 31st July, 2024, which was issued to several companies. 3. In brief, the case of the Department is that two individuals namely Mr. Anuj Garg and his father Mr. Mukesh Kumar Garg i.e. the Petitioner had Signature Not Verified W.P.(C) 5737/2025 Page 1 of 9 Signed By:RAHUL Signing Date:13.05.2025 11:14:35 incorporated or established 28 firms. Thereafter, in collusion with various other traders the Petitioner had availed of fake Input Tax Credit (hereinafter, ‘ITC’) without any supply of goods or services. 4. As stated in the SCN, the Department conducted a detailed investigation against the said firms and their promoters/directors. Various documents were analysed. Statements of several persons, who were associated with these two individuals, were also recorded