M/S RAJESH METALS THROUGH ITS PROPRIETOR RAJESH KAKAR vs OFFICE OF THE COMMISSIONER CGST DELHI NORTH THROUGH ITS COMMISSIONER

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 10th October, 2025 W.P.(C) 15612/2025, CM APPL. 63899/2025 & CM APPL. 63900/2025 M/S RAJESH METALS THROUGH ITS PROPRIETOR RAJESH KAKAR .....Petitioner Through: Mr. Aman Sinha, Mr. Anant Vijay, Mr. Nirmal Dixit, Mr. Yash Raj and Ms. Himani Kaushik, Advs. versus OFFICE OF THE COMMISSIONER CGST DELHI NORTH THROUGH ITS COMMISSIONER .....Respondent Through: Mr. Shubham Tyagi, SSC, CBIC with Ms. Navruti Ojha, Adv. (M: 9650049869). CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. This petition has been filed by the Petitioner challenging the show cause notice dated 11th July, 2024 (hereinafter, ‘the SCN’) issued by the Respondent Department, as also the consequent order dated 3rd February, 2025 (hereinafter, ‘the impugned order’). 3. The SCN was issued to the Petitioner on 11th July, 2024, proposing to raise certain demands in respect of fraudulent availment of input tax credit (ITC) through one M/s Sun Corporation. The allegation in the SCN was that through the said M/s Sun Corporation, the Petitioner has availed of fraudulent ITC. 4. The Petitio