Delhi High Court
W.P.(C)/15165/2026 of M/S MARS EXPORTS AND IMPORTS, THROUGH ITS PROPRIETOR Vs ADDITIONAL/JOINT COMMISSIONER & ANR. on 12 October 2026
HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010493782026 + W.P.(C) 15165/2026, CM APPL. 71193/2026, CM APPL. 71194/2026, CM APPL. 71195/2026 M/S MARS EXPORTS AND IMPORTS, THROUGH ITS PROPRIETOR .....Petitioner Through: Ms. Sakshi Singhal and Ms. Pratishtha Negi, Advs. versus ADDITIONAL/JOINT
$~52
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IN THE HIGH COURT OF DELHI AT NEW DELHI
CNR No. DLHC010493782026
+
W.P.(C) 15165/2026, CM APPL. 71193/2026, CM APPL.
71194/2026, CM APPL. 71195/2026
M/S MARS EXPORTS AND IMPORTS, THROUGH ITS
PROPRIETOR
.....Petitioner
Through:
Ms. Sakshi Singhal and Ms.
Pratishtha Negi, Advs.
versus
ADDITIONAL/JOINT COMMISSIONER& ANR.
.....Respondents
Through:
Ms. Monica Benjamin, SSC
with Ms. Laiba Arif & Ms. Prerika Narang,
Advs.
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL
HON'BLE MR. JUSTICE BHARAT PARASHAR
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O R D E R
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12.10.2026
1. Through this Writ Petition, the Petitioner, in substance, challenges Show Cause Notice (SCN) dated 27.08.2026 issued by the Director General of GST Intelligence (DGGI), Meerut Zonal Unit. The Petitioner has not impleaded DGGI, Meerut Zone as a party in the proceedings. Moreover, the aforesaid Commissioner is not located within the territorial jurisdiction of this Court.
2. Additionally, the Petitioner is only challenging a SCN issued with respect to Financial Years 2022-2023, 2023-2024, 2024-2025 and 2025-2026 under Section 74(A)(1) of the Central Goods and Services Act, 2017.
3. As per SCN, the Petitioner is alleged to have indulged in This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/10/2026 at 11:51:20
creation, circulation and infusion of fictitious input tax credit on the basis of invoices issued without the actual supply of goods.
4. Keeping in view the aforesaid facts, the Petitioner, if so advised, may avail alternative remedy in accordance with law.
5. In light of the aforesaid facts, the Writ Petition along with pending applications stands disposed of.
ANIL KSHETARPAL, J.
BHARAT PARASHAR, J. OCTOBER 12, 2026/RW/MN
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/10/2026 at 11:51:20