TRECO WIRE INDIA PVT.LTD THROUGH ITS DIRECTOR vs THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND ORS

Judgment text excerpt

$~90 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 24th September 2025 + W.P.(C) 14428/2025 TRECO WIRE INDIA PVT.LTD THROUGH ITS DIRECTOR .....Petitioner Through: Mr. Vijay Gupta, Mr. Rahul Gupta, Ms. Kajol Soni, Mr Harpreet Singh and Ms Saumya Shukla, Advs. (M: 9711953429) versus THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND ORS .....Respondents Through: Mr. Aditya Singla, SSC, CBIC. (M: 9958846148) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. Factual Background 2. The present petition has been filed challenging the impugned Order-in- Original dated 27th January, 2025 (hereinafter “the impugned order”), passed pursuant to the Show Cause Notice dated 22nd November, 2023 (hereinafter “the SCN”). Vide the impugned order a demand of approximately Rs. 1.11 crores has been confirmed against the Petitioner, the breakup of which is as under: W.P.(C) 14428/2025 Page 1 of 14 Signature Not Verified Digitally Signed By:KESHAV Signing Date:26.09.2025 20:22:53 3. The present case arises out of the investigation, which was conducted by the Directorate General of GST Intelligence (hereinafter “DGGI”), against various bogus and fake suppliers. One such supplier was M/s Balaji Sales Corporation (hereinafter “M/s. Balaji”), which had its principal place of business at Nangloi, West Delhi. During the course of investigation, the concerned proprietor of M/s. Balaji was issued summons at its registered place of business, and inspection was sought to be conducted on the residential premises of the said proprietor. However, both the said addresses were found to be untraceable. Accordingly, it was realised that the said firm was not operational and non-existent indulging in passing-on