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SHIVAM IRON STORE THROUGH PROPRIETOR JAGDISH RAI BANSAL vs. UNION OF INDIA & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Prabhat Kumar
Utkarsh Kumar
Res. Counsel
Akash Vajpai
R. Ramachandran

Petitioner / Applicant

SHIVAM IRON STORE THROUGH PROPRIETOR JAGDISH RAI BANSAL
Respondent UNION OF INDIA & ANOTHER
Court Delhi High Court
State

Delhi

Date Apr 8, 2025
Order No.

W. P. (C) 4528/2025, CM APPL. 20936/2025 & CM APPL. 20937/2025

Citation

2025(4) TAXREPLY 12913
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ORDER

PRATHIBA M. SINGH, J.(ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-M/s Shivam Iron Store through Proprietor Shri Jagdish Rai Bansal under Article 226 of the Constitution of India inter alia assailing the impugned Order-in-Original bearing no. 288/CGST/ADC(SKJ)/2024-2025 dated 3rd February, 2025 passed by Respondent No. 2-Additional Commissioner, CGST Delhi-West, pursuant to the show cause notice dated 24th July, 2024. 3. The allegation against the Petitioner is in respect of availment of fraudulent Input Tax Credit (hereinafter, ‘ITC’) and passing of ITC through various other entities/ firms. 4. An investigation was conducted by the officers of Respondent No. 2. During the search conducted on 30th November 2022 by the officers of Respondent No. 2 at the premises of the Petitioner, documents and records were inspected and cash amounting to Rs. 72,00,000/- was also seized from the Petition....

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