HIGH SPIRIT COMMERCIAL VENTURES PRIVATE LIMITED vs ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE

Judgment text excerpt

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 31stOctober, 2025 + W.P.(C) 6271/2025&CM APPL. 28650/2025 HIGH SPIRIT COMMERCIAL VENTURES PRIVATE LIMITED .....Petitioner Through: Mr. Rachit Agarwal & Mr. Vikas Baisya, Advs. versus ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE .....Respondent Through: Ms. Monica Benjamin, SSC with Ms. Nancy Jain, Adv. 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, inter alia, assailing the impugned Show Cause Notice dated 24th July, 2024 and the impugned Order-in- Original dated 4th February 2025. 3. Vide the impugned order, various demands have been raised against the Petitioner on the ground of availment of fraudulent Input Tax Credit (hereinafter “ITC”) from non-existing entities. 4. On 13th May, 2025, ld. Counsel for the Respondent was to check up as to whether there are any connected writ petitions and thereafter the matter has been taken up for hearing today. 5. Submissions have been heard on behalf of the parties. Signature Not Verified Digitally Signed W.P.(C) 6271/2025 Page 1 of 7 By:DHIRENDER KUMAR Signing Date:04.11.2025 16:33:06 6. A perusal of the impugned order would show that the matter involves hundreds of firms which are stated to be fraudulently availing and passing on ITC. There were a total of 53 firms which were found to be bogus entities set- up by one Mr. Mukesh Jain. Out of these 53 firms, 21 firms were in the jurisdiction of the West Commissionerate out of which, the Petitioner is one of them. 7. The Petitioner is stated to have availed ITC of Rs.3,98,98,262/- and passed on ITC of Rs.4,75,08,348/- which is ineligible. 8. The case of the Petitioner is that it is bas