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* IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of Decision: 17^th December, 2025

Uploaded on: 18^th December, 2025

+ W.P.(C) 4723/2025& CM APPL. 21719/2025

NAVNEET BANSAL .....Petitioner

Through: Mr. Akshat Vachher & Mr. Shrey

Lodha, Advs.

versus

ADDITIONAL COMMISSIONER

CGST DELHI NORTH .....Respondent

Through: Mr. Anushree Narain, SSC with Mr.

Naman Choula, Adv.

CORAM:

JUSTICE PRATHIBA M. SINGH

JUSTICE RENU BHATNAGAR

JUDGMENT

Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner- Navneet Bansal under Article 226 of the Constitution of India, inter alia, assailing the Order- in-Original dated 28th November 2024 (hereinafter, ‘impugned order’) passed by the Respondent-Additional Commissioner, CGST Delhi North. The same arises out of Show Cause Notice (hereinafter ‘SCN’) dated 7^th May,

2021.

3. The background of the present case is that Directorate General of GST Intelligence (hereinafter, ‘DGGI’), Delhi Zonal Unit had received intelligence in respect of availment of ineligible CENVAT Credit by raising of fraudulent invoices showing sale of goods such as PVC Resin SP. On the basis of the said intelligence, searches were carrie