MS CHETAK MOTORS PVT LTD AND ORS vs ADDITIONAL COMMISSIONER (ANTI-EVASION) CGST, DELHI SOUTH COMMISSIONERATE & ANR.

Judgment text excerpt

$~54 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12th September, 2025 + W.P.(C) 14127/2025, CM APPL. 57995/2025 MS CHETAK MOTORS PVT LTD AND ORS .....Petitioners Through: Mr. Yogendra Aldak, Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. versus ADDITIONAL COMMISSIONER (ANTI-EVASION) CGST, DELHI SOUTH COMMISSIONERATE & ANR. .....Respondents Through: Mr. Aditya Singla SSC CBIC, Ms. Arya Suresh Nair, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 57996/2025 2. Allowed subject to all just exceptions. Accordingly, the application is disposed of. W.P.(C) 14127/2025, CM APPL. 57995/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Show Cause Notice (hereinafter, ‘SCN’) dated 24th June, 2025 under Section 74 of the Central Goods and Service Tax Act, 2017 (hereinafter, ‘CGST Act’). 4. The stand of the Petitioner as per the submissions made by Mr. Signature Not Verified W.P.(C) 14127/2025 Page 1 of 5 Signed By:SUNITA KUMARI Signing Date:16.09.2025 15:52:45 Yogendra Aldak, ld. Counsel for the Petitioner, is that Section 74 of the CGST Act cannot be invoked in this case as there is no fraud or wilful mis- statement or suppression of facts. Secondly, the authorities are proceeding on a pre-conceived notion and thirdly, that the Relied Upon Documents (hereinafter, ‘RUDs’) which are relied upon by the GST Department are not supplied to the Petitioner. 5. Insofar as the first ground is concerned, the Court has considered the matter and a perusal of paragraph 5 of the SCN would show that there are specific reasons given by the authority as to why Section 74 of the CGST Act is being in