Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

CM APPL. 38816/2025 (for exemption)

2. Allowed, subject to all just exceptions. Application is disposed of.

W.P.(C) 9141/2025 & CM APPL. 38815/2025

3. The present petition challenges the impugned order dated 1st February, 2025 passed by the Central GST, Delhi North, raising a demand of a sum of approximately Rs. 285 crores against the Petitioner– Mr. Bhupender Kumar. The operative portion of the impugned order reads as under:

iv. I impose a penalty upon Shri Bhupinder Kumar, equivalent to the ITC availed, collectively amounting to Rs.2,85,66,26,459/- under Section 122(1A) of the CGST Act, 2017 read with concurrent provisions of SGST Act, 2017 and further read with Section 20 of the IGST Act, 2017 and Order to recover the same from him;

v. I also impose a penalty of Rs.75000/- upon Shri Bhupinder Kumar, under Section 122(3) (a), (d) & (e) of the CGST Act, 2017 read with concurrent provisions of SGST Act, 2017 and further read with Section 20 of the IGST Act, 2017 and, Order to recover the same from him;

vi. I also impose a penalty of Rs.75000/- upon Shri Bhupinder Kumar, under Section 125 of the CGST Act