TOSHNIWAL ELECTRICALS PVT LTD THROUGH ITS DIRECTOR MUKUND MAHESHWARI vs THE PRINCIPAL COMMISISONER OF CENTRAL TAX DELHI NORTH & ORS.

Judgment text excerpt

$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 30th October, 2025 + W.P.(C) 16455/2025, CM APPLs.67300-01/2025 TOSHNIWAL ELECTRICALS PVT LTD THROUGH ITS DIRECTOR MUKUND MAHESHWARI .....Petitioner Through: Mr. A.K. Babbar and Mr. B.K. Triapthi, Advs. (M:9811115749) versus THE PRINCIPAL COMMISISONER OF CENTRAL TAX DELHI NORTH & ORS. .....Respondents Through: Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Advs. for R-1 & 2. Ms. Vaishali Gupta, Panel Counsel (Civil), GNCTD for R-3 & 4. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL.67300/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 16455/2025 & CM APPL. 67301/2025 (for stay) 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Order-in-Original dated 28th January, 2025 (hereinafter, ‘impugned order’) passed by the Office of the Principal Commissioner of Central GST, Delhi North. Vide the impugned order, a demand to the tune of Rs.9,81,070/- has been raised against the Petitioner. W.P.(C) 16455/2025 Page 1 of 10 Signature Not Verified Digitally Signed By:DEVANSHU JOSHI Signing Date:03.11.2025 15:05:10 4. Submission of Mr. A.K. Babbar, ld. Counsel for the Petitioner is that no personal hearing was granted to the Petitioner and hence, there is violation of principles of natural justice. 5. The matter arises out of the fraudulent availment of Input Tax Credit (hereinafter, ‘ITC’) wherein an investigation had been initiated against 16 tax payers, who have transferred substantial amounts of ITC through GSTR filing. The scrutiny revealed, as per the Department, that there was hardly any