M/S DK ENTERPRISES THROUGH PROPRIETOR, DEEPAK MITTAL vs UNION OF INDIA REPRESENTED THROUGH SECRETARY DEPT OF REVENUE MINISTRY OF FINANCE & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 17th September, 2025 W.P.(C) 10921/2025 & CM APPL. 45022/2025 M/S DK ENTERPRISES THROUGH PROPRIETOR, DEEPAK MITTAL .....Petitioner Through: Mr. Viraj Datar, Sr. Adv. with Mr. Kartik Jindal, Ms. Palak Gupta and Mr. Rajiv Sorihi, Advs. (M:9891909891) versus UNION OF INDIA REPRESENTED THROUGH SECRETARY DEPT OF REVENUE MINISTRY OF FINANCE & ANR. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Naman Choula, Adv. Mr. Siddhartha Shankar Ray, CGSC with Ms. Khushi Ramuka, Adv. (M:9650580863) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 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, seeking quashing of the impugned order dated 04th February, 2025 (hereinafter ‘impugned order’). 3. The present case is one wherein there are allegations, inter alia, of fraudulent availment of Input Tax Credit (hereinafter, ‘ITC’). The argument by ld. Sr. Counsel for the Petitioner is that the Petitioner was issued a Show W.P.(C) 10921/2025 4. The impugned order has thus been passed without a reply