ASHISH ENTERPRISES THROUGH ITS PROPRIETOR ASHISH GUPTA vs ASSISTANT COMMISSIONER DIVISION SHAHDARA EAST DELHI CGST & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 9th September, 2025 W.P.(C) 12192/2025 ASHISH ENTERPRISES THROUGH ITS PROPRIETOR ASHISH GUPTA .....Petitioner Through: Mr. Anurag Rajput and Mr. Dhruv Bhardwaj, Advs. versus ASSISTANT COMMISSIONER DIVISION SHAHDARA EAST DELHI CGST & ORS. .....Respondents Through: Ms. Anushree Narain, SSC, CBIC with Mr. Naman Choula, 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 challenging the impugned Show Cause Notice dated 2nd August, 2024 and the impugned Order-in-Original dated 22nd January, 2025 issued by the Assistant Commissioner, CGST, Delhi East. 3. Vide the impugned order the Adjudicating Authority has disallowed the Input Tax Credit to the tune of Rs. 1,06,93,571/- and imposed a penalty equivalent to the same amount. 4. The brief facts of the case are that the impugned Show Cause Notice was issued by the Directorate General of GST Intelligence, Jaipur Zonal Unit, on the basis of investigation conducted against M/s. Akshat International, New 5. On the last date of hearing i.e., 13th August, 2025, consid