$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5917/2025 M/S SAGAR ENTERPRISES .....Petitioner Through: Mr. Pradeep Jain, Mr. Sambhav Jain, Mr. Pranav Raj Singh, Advs. versus CENTRAL GOODS AND SERVICES TAX & ANR. .....Respondents Through: Mr. Ruchesh Sinha, SSC with Ms. Upasna Vashistha, Adv. for CGST. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 08.07.2026 1. Through the present Petition, the Petitioner impugns the correctness of the Order dated 04.02.2025 which is a consolidated order passed against a significantly large number of assessees. It has been found by the Competent Authority that fake input tax credit has been claimed by the Petitioner and other assessees on account of bogus purchases. 2. Learned counsel representing the Petitioner submits that the reply submitted by the Petitioner has not been taken into consideration, while passing the Impugned Order. 3. Per contra, learned counsel representing the Respondents submits that the reply of the Petitioner is not part of the Departmental record. 4. Admittedly, the Petitioner has a remedy of filing an appeal 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 10/07/2026 at 11:43:54 under Section 107 of the Central Goods and Services Tax Act, 2017. Whether the Petitioner filed the reply or not is a disputed question of fact as the Respondents dispute the same. 5. In view of the above, the Petitioner is relegated to the alternative statutory remedy of appeal. 6. With these observations, the present Petition is disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 08, 2026 jai/ad 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 10/07/2026 at 11:43:54