$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9187/2025& CM APPL. 38985/2025 M/S CL INTERNATIONAL & ANR. .....Petitioner Through: Mr Ramakant Gaur, Ms Sneha Arya, Ms Harshi Gaur, Ms Meenakshi Sahu, Ms. RoopiniNandam, Ms. Sobiya Manzoor, Advs.

versus ADDITIONAL COMMISSIONER CENTRAL TAX (DELHI WEST)

NEW DELHI .....Respondent Through: Ms. Samiksha Godiyal, SSC-CBIC, Mr. Tenzing Namgyal Bhutia, Adv;

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 petition has been filled by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Original dated 31st January, 2025 (hereinafter, ‘impugned order’) passed by the Office of the Commissioner, Central Tax (Delhi West). The Petitioner further challenges the Show Cause Notice (hereinafter, ‘SCN’) dated 2nd August, 2024.

3. The impugned SCN and order 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