SS ENTERPRISES vs OFFICE OF THE COMMISSIONER CENTRAL TAX DELHI WEST AND ANR

Judgment text excerpt

$~81 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 01st May, 2025 + W.P.(C) 5684/2025 SS ENTERPRISES .....Petitioner Through: Ms. Shivani Sethi, Advocate. versus OFFICE OF THE COMMISSIONER CENTRAL TAX DELHI WEST AND ANR .....Respondents Through: Mr. Aakarsh Srivastava, Senior Standing Counsel with Mr. Anand Pandey and Ms. Anugya Gupta, Advocates. 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. 25947/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5684/2025 & CM APPL. 25946/2025 (for stay) 3. The present petition has been filed by the Petitioner – SS Enterprises under Articles 226 and 227 of the Constitution of India, inter alia, assailing the Order-in-Original bearing no. 84/SPP/ADC/CGST/DSC/2024-25 dated 31st January, 2025 (hereinafter, ‘impugned order’) passed by the Respondent No.1 - Additional Commissioner of Central Tax, CGST Delhi West Commissionerate. Signature Not Verified Signed By:NAMITA W.P.(C) 5684/2025 Page 1 of 4 DHYANI Signing Date:06.05.2025 16:53:45 4. Vide the impugned order, a penalty to the tune of Rs. 36,05,299/- has been imposed upon the Petitioner. 5. The case of the Petitioner is that the hearing notice was not received by the Petitioner. Moreover, the Petitioner submits that it is not connected to Ms. Aaarti Kapoor. 6. A perusal of the impugned order would show that the Petitioner is alleged to have received the goods-less invoices from two firms, namely M/s. Shivaay Trading and Satyam Associates, which are firms stated to be belonging to Ms. Aaarti Kapoor. The total availment of Input Tax Credit (hereinafter, ‘ITC’) is alleged to be to the tune of Rs. 172 Crores through fake an