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IN THE HIGH COURT OF DELHI AT NEW DELHI
JUSTICE PRATHIBA M. SINGH, JUSTICE SHAIL JAIN, JJ
ASHISH ENTERPRISES THROUGH ITS PROPRIETOR ASHISH GUPTA – Appellant
Versus
ASSISTANT COMMISSIONER DIVISION SHAHDARA EAST DELHI CGST & ORS. – Respondent
| Table of Content |
|---|
| 1. challenge to show cause notice and order-in-original regarding fraudulent itc. (Para 2 , 3 , 4) |
| 2. court directed seeking instructions on appeal concerning multiple year notices. (Para 6 , 7) |
| 3. court permits filing of appeal against impugned order. (Para 8) |
2. The present petition has been filed challenging the impugned Show Cause Notice dated 2nd August, 2024 and the impugned Order-in-Original dated 22nd January, 2025 issued by the Assistant Commissioner, CGST, Delhi East.
3. Vide the impugned order the Adjudicating Authority has disallowed the Input Tax Credit to the tune of Rs. 1,06,93,571/- and imposed a penalty equivalent to the same amount.
4. The brief facts of the case are that the impugned Show Cause Notice was issued by the Directorate General of GST Intelligence, Jaipur Zonal Unit, on the basis of investigation conducted against M/s. Akshat International, New Delhi in respect of fraudulent availment and passing of Input Tax Credit to various entities. During the course of investigation, it was found that there are 32 fake entities floated by one Mr. Abhishek Gupta who is a chartered accountant, which were being used in the said fraudulent availment of Inpu
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