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 7th 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 carried out at various premises including one of M/s Saraswati Printers dated 21st December, 2020. The statements of Mr. Vikas Narang and Mr. Randhir Kumar Jha of M/s Saraswati Printers were recorded which revealed further that the Petitioner was one of the persons from whom invoices were received and who was paid commission for raising of the invoices.

4. The Petitioner’s statement was recorded on 6th January,