Rajeev Aggarwal v. Union Ofindia & ORS.

$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4008/2026 & CM APPL. 19613/2026, CM APPL. 19614/2026 RAJEEV AGGARWAL .....Petitioner Through:

Mr. Rajeev Sharma, Advocate versus UNION OFINDIA & ORS.

.....Respondents Through:

Mr. Kshitij Chhabra, SPC with Mr.

Abhijit Vikram Singh Advocate for R1/UOI Mr. Pranay Mohan Govil, SSC with Ms. Priya Katare, Advocate for R-2 to R-4

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 29.04.2026 1.

Heard.

2.

The challenge in the present petition is to the impugned Order-inOriginal dated 24th June, 2025 arising out of the Show Cause Notice (FORM DRC-01).

3.

The impugned order dated 24th June, 2025, notes that the petitioner/noticee did not reply to the DRC-01A, but petitioner did reply to the show cause notice (DRC-01) and vide impugned order passed by the respondent no.4, petitioner's claim of Input Tax Credit ('ITC') has been disallowed and recovery of the said ITC amount was ordered. The fact remains that the petitioner instead of challenging the impugned order before the appellate authority has straight away approached this Court. 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 02/05/2026 at 12:59:32

4.

The impugned order can neither be said to be in violation of the principles of natural justice nor without jurisdiction. That being so, we refrain ourselves from entertaining the present petition. 5.

The petition, accordingly, stands dismissed.

6.

Pending applications also stand disposed of.

7.

Liberty is granted to the petitioner to take recourse to the appropriate remedy in accordance with law.

NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J APRIL 29, 2026/pr/sk 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 02/05/2026 at 12:59:32