2025 (8) TMI 1634

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.... EOW, Delhi Police. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed on behalf of the Petitioner-Samyak Jain under Articles 226 and 227 of the Constitution of India, inter alia, challenging the order dated 31st January, 2025 (hereinafter, the 'impugned order') passed by the Respondent No. 1-Superintendent (Adjudication), Central GST Delhi. 3. Vide the impugned order, a demand has been raised on the Petitioner for a sum of over Rs. 48 crores. 4. It is stated that the Petitioner was registered under the Value Added Tax ('VAT') regime under the trading style, 'M/s Samyak International'. However, upon introduction of the Goods and Services Tax ('GST') regime, a....

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....egard. It is, however, made clear that on the merits of the case, the Petitioner has to avail of his appellate remedy. If the appeal is filed within one month, the same shall not be dismissed on the ground of being barred by limitation and shall be adjudicated on merits." 7. Pursuant to the order dated 7th July, 2025, a status report dated 24th August, 2025 has been handed over to the Court, under the signatures of the Assistant Commissioner of Delhi Police (Economic Offences Wing), Delhi. The same is taken on record. 8. The Court has considered the status report. The same reads as under: "1. That a complaint was received by the Economic Offences Wing, Delhi, in the name of Sh. Samyak Jain S/o Sh. Rajesh Jain R/o 160, U/G/F B....

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....ucted by the Petitioner. 11. The letter dated 8th February, 2023 by the office of the Assistant Commissioner of Police, Delhi (Economic Offences Wing), vide which, the matter has been forwarded to the GST department, reads as under: "Enclosed please find herewith the attached complaint in original, for taking necessary action and direct disposal at your end. Preliminary enquiry was taken up and it has been found that matter relates to GST Deptt. have powers to investigate such matters. This has the approval of Spl. CP/EOW. S.No. Comp ref. No. Date Complainant Address 1 C-2104/DCP/EOW 08.09.22 Sh. Samyank Jain Sh. Samyank Jain, S/o Sh Rajesh Jain, R/o. H. No.160, Upper Ground Floor, A-II, Pu....