$~2 to 5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7741/2025& CM APPL. 34321/2025 M/S CL PRODUCTS (INDIA) LTD ORS & ORS. .....Petitioner Through: Mr Ramakant Gaur, Ms Sneha Arya, Ms Harshi Gaur, Ms Meenakshi Sahu, Ms RoopiniNandam, Ms Sobiya Manzoor, Advs.

versus ASSISTANT COMMISSIONER CGST ROHINI DIVISION DELHI WEST COMMISSIONERATE .....Respondent Through: Mr. Shlok Chandra, SSC with Mr.

Parikshit Singh, Adv. For CBIC. 3 WITH + W.P.(C) 7743/2025& CM APPL. 34327/2025 M/S PURAV INTERNATIONAL & ANR. .....Petitioner Through: Ms. Sneha Arya, Adv.

versus ADDITIONAL COMMISSIONER CGST (DELHI WEST)

COMMISSIONERATE .....Respondent Through: Ms. Monica Benjamin. SSC with Ms.

Nancy Jain, Adv.

4 WITH + W.P.(C) 7746/2025& CM APPL. 34332/2025 M/S C L PRODUCTS (INDIA) LTD .....Petitioner Through: Ms. Sneha Arya, Adv.

versus ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE .....Respondent Through: Ms. Monica Benjamin. SSC with Ms.

Nancy Jain, Adv.

5 AND + W.P.(C) 7747/2025& CM APPL. 34339/2025 M/S CL INTERNATIONAL & ANR. .....Petitioner Through: Ms. Sneha Arya, Adv.

versus ADDITIONAL COMMISSIONER CGST (DELHI WEST)

COMMISSIONERATE .....Respondent Through: Ms. Samiksha Godiyal, SSC with Mr.

Tenzing N Bhutia and Mr. B.D. Rao Kundan, Advs.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 05.12.2025

1. This hearing has been done through hybrid mode.

2. The present petitions have been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the following Orders-in-Original and Show Cause Notices:

following Orders-in-Original and Show Cause Notices:

following Orders-in-Original and Show Cause Notices:

following Orders-in-Original and Show Cause Notices:

following Orders-in-Original and Show Cause Notices:

following Orders-in-Original and Show Cause Notices:

following Orders-in-Original and Show Cause Notices:

following Orders-in-Original and Show Cause Notices:

following Orders-in-Original and Show Cause Notices:

following Orders-in-Original and Show Cause Notices:

following Orders-in-Original and Show Cause Notices:

In W.P. (C) 7741/2025

3. The impugned order and Show Cause Notice (hereinafter, ‘SCN’) relate to intelligence which was gathered by the Directorate General of Goods and Services Tax Intelligence (hereinafter, ‘DGGI’), in respect of Input Tax Credit (hereinafter, ‘ITC’) availed through bogus transactions and fake invoicing without actual supply of goods.

4. The only submission urged by Mr Ramakant Gaur, ld. Counsel for the Petitioner is that the reply has not been considered and no personal hearing was granted.

5. The Court has perused paragraph 9.1 and 9.2 of the impugned order, which is set out below:

“9. 1. The Noticee did not submit any explanation in writing to the said SCN even though vide the said SCN, it was specifically asked to explain within 30 days of the SCN. Further, it is also noted that the none of the Noticee sought any adjournment so much so that there was no communication from them at all.

9.2 Further, keeping in view the principle of natural justice and principle of adjudication, fair opportunities of personal hearing were provided to all the Noticee to appear for personal hearing on 04.11.2024. 18. 11 .2024 and 03.12.2024, however, neither the said Noticee nor their Authorized representatives appeared for personal hearing on the scheduled dates and timings.”

6. The further case of Mr Ramakant Gaur, ld. Counsel for the Petitioner is that an interim reply was filed by the Petitioner on 20^th November, 2024 but the same has not been considered by the Adjudicating Authority.

7. The allegations in the impugned order would show that there were various connected entities namely C.L. Products India Private Limited along with M/s Gauri Global Exports & Trading and M/s Modern Bazar, etc. Moreover, a scrutiny of the registration details of these entities and the returns which were filed had revealed to the Department that the entire ITC was not admissible as they were non-existing, no