DEVI INDUSTRIAL ENGINEERS & ORS. vs COMMISSIONER OF CGST & ANR.

Judgment text excerpt

$~43 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 10th November, 2025 + W.P.(C) 15874/2025, CM APPL.64948/2025 & CM APPL. 64949/2025 DEVI INDUSTRIAL ENGINEERS & ORS. .....Petitioners Through: Mr. Jitin Singhal, Mr. Pravesh Bahuguna and Ms. Hemlata, Advs. versus COMMISSIONER OF CGST & ANR. .....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel, along with Mrs. Suhani Mathur, Mr. Jatin Gaur, Mr. Jai Ahuja, Mr. Akshay Saxena, Mrs. Shivali Saxena, Advs. (M: 9811253531) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the impugned order dated 28th January, 2024 passed by the Additional Commissioner of Central Goods and Services Tax, Delhi South Commissionerate (hereinafter, ‘impugned order’). 3. In terms of impugned order, it appears that the GST Department had initiated an investigation against one M/s Haryana Excell Forging, which had passed on Input Tax Credit (hereinafter, ‘ITC’) to several parties. The total ITC availed/utilized is approximately Rs. 41.64 crores. 4. A brief background of the Petitioner’s case is that, the Petitioner-Devi Industrial Engineers, is one of the parties who had received ITC from M/s Haryana Excell Forging. The name of the Petitioner appears at Serial No. 18 W.P.(C) 15874/2025 Page 1 of 3 Signature Not Verified Digitally Signed By:DHIRENDER KUMAR Signing Date:13.11.2025 17:43:23 of the list of recipients of ITC, where an amount of Rs. 76,710/- is stated to have been received. 5. A Show Cause Notice was issued to the Petitioner on 24th July, 2024 for the tax period April 2018 to March 2019, proposing to deny