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IN THE HIGH COURT OF DELHI AT NEW DELHI
M/S J.K. ENTERPRISES THROUGH ITS PROPRIETOR SH. JAI KISHAN BANSAL – Appellant
Versus
SUPERINTENDENT DELHI NORTH WARD-24 ZONE-1 DELHI – Respondent
1. This hearing has been done through hybrid mode.
2. The present petition has been filed by the Petitioner through its proprietor Mr. Jai Kishan Bansal under Article 226 of the Constitution of India, inter alia, assailing the impugned Show Cause Notice dated 7th August, 2024 issued by the Superintendent, CGST, Delhi North (hereinafter, ‘impugned SCN’) and the impugned order dated 30th January, 2025 passed by the Superintendent, CGST, Delhi North (hereinafter, ‘impugned order’).
3. Vide the impugned order, the total demand confirmed against the Petitioner is set out below:
| Sr. No. | Tax rate(%) | Turnover | Place of supply | Tax/Cess | Interest | Penalty | Fee | Others | Total | |
|---|---|---|---|---|---|---|---|---|---|---|
| 1. | 0 | 0.00 | Delhi | CGST | 938,448.50 | 0.00 | 938,448.50 | 0.00 | 0.00 | 1,876,897.00 |
| 2. | 0 | 0.00 | Delhi | SGST | 938,448.50 | 0.00 | 938,448.50 | 0.00 | 0.00 | 1,876,897.00 |
4. The case of the Department is that an investigation was conducted against 575 noticees in the jurisdiction of CGST North who had availed of fake Input Tax Credit (hereinafter, ‘ITC’) totalling to Rs.13,16,16,906/-. The said ITC availment is alleged to have been facilitated by 16 fake firms. The names of the fake firms are as under:
| S.No. | GSTIN | Trade Name | Legal Name | Status |
|---|---|---|---|---|
| 1 | 07AEIPA4804Q2ZB | M/s Caretech System | Anju | Can |
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