MANPAR ICON TECHNOLOGIES vs ASSISTANT COMMISSIONER, CGST DIVISION KIRTI NAGAR AND ANR.

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 13th March, 2026 Pronounced on: 13th April, 2026 + W.P.(C) 1993/2026 & CM APPL. 9688/2026 MANPAR ICON TECHNOLOGIES THROUGH ITS PARTNER, SH. PARAG GARG, HAVING REGISTERED OFFICE AT 1st FLOOR, 8/32, KIRTI NAGAR INDUSTRIAL AREA, NEW DELHI-110015 ....PETITIONER Through: Mr. Chinmaya Seth, Mr. A.K. Seth and Ms. Palak Mathur, Advocates. versus 1. ASSISTANT COMMISSIONER, CGST DIVISION KIRTI NAGAR, CGST DELHI WEST COMMISSIONERATE, 1ST FLOOR, GST BHAWAN, NANGAL RAYA, JANAKPURI, NEW DELHI – 110046 .....RESPONDENT NO.1 2. DEPUTY COMMISSIONER, (A.E. – II), CGST DELHI-WEST COMMISSIONERATE, 1ST FLOOR, GST BHAWAN, NANGAL RAYA COMPLEX, NEAR POST OFFICE, D-BLOCK, JANAKPURI, NEW DELHI – 110046 .....RESPONDENT NO.2 Through: Ms. Monica Benjamin SSC with Ms. Nancy Jain, Advocate. CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT Signature Not Verified Signed By:GAURAV SHARMA Signing Date:13.04.2026 W.P.(C) 1993/2026 Page 1 of 10 18:34:41 AJAY DIGPAUL, J. 1. The present writ petition has been filed assailing the show cause notice under Section 74 of the Central Goods and Service Tax Act, 20171 dated 28.06.2025, the corrigendum thereto dated 22.12.2025 and the order in original dated 29.12.2025, whereby a demand of ₹42,66,108/- was confirmed. Brief facts 2. The present proceedings find their genesis in an Alert Notice dated 09.06.2025 received from the Additional Commissioner (AE), CGST Delhi South Commissionerate regarding fraudulent availment and passing on ITC by a non-existent firm viz. M/S Advanta Sales. The investigation pursuant to the said Alert Notice led to the issuance of the show cause notice dated 28.06.2025 to the petitioner. 3. The show cause notice under Section 74 of the CGST Act,