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SHEETAL AND SONS, SUNNY JAGGA, M/S. VIKAS TRADERS vs. UNION OF INDIA & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Bimal Jain
Keshav Jatwani
Res. Counsel
Chetanya Puri
Nisha Puri
Anushree Narain

Petitioner / Applicant

SHEETAL AND SONS, SUNNY JAGGA, M/S. VIKAS TRADERS
Respondent UNION OF INDIA & ANOTHER
Court Delhi High Court
State

Delhi

Date May 15, 2025
Order No.

W. P. (C) 6441/2025, CM APPLs. 29361/2025 & 29362/2025, W. P. (C) 6443/2025 & CMAPPL. 29364/2025, W. P. (C) 6447/2025, CM APPLs. 29368/2025 & 29369/2025, W. P. (C) 6449/2025, CMAPPLs. 29371/2025 & 29372/2025

Citation

2025(5) TAXREPLY 13416
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. These are four writ petitions challenging the dated Order-in-Original bearing no. 203/ADC/D.N./Bhavan Meena/2024-25 04th February, 2025 (hereinafter, ‘impugned order’), which has been passed pursuant to a Show Cause Notice dated 24th May 2022 under Section 74 and 122 of the Central Goods and Service Tax Act, 2017 (hereinafter, ‘CGST Act’). 3. The Show Cause Notice was issued on the basis that Input Tax Credit (hereinafter, ‘ITC’) had been fraudulently availed of by several traders by generating fake invoices without supply of goods. The said five firms against whom the Directorate General of GST Intelligence (hereinafter, ‘DGGI’) started an investigation are as under: ● M/s S R Impex; ● M/s S R International; ● M/s R K Enterprises; ● M/s Vikas Impacts; ● M/s SK Traders. 4. The allegation against the said firm....

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