$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010217402026 + W.P.(C) 6601/2026, CM APPL. 32499/2026 & CM APPL. 32500/2026 VAIBHAV JAIN .....Petitioner Through: Ms. Shradha Agarwal, Adv. versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Hussain Taqvi, APC with Ms. Sanya Prasad, Mr. Ali Shozab and Mr. Waseem, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 16.09.2026 1. The Petitioner has a remedy of appeal against the common order dated 26.12.2025 passed by the Adjudicating Authority. The Adjudicating Authority has passed a detailed order after analysing various documents collected during the course of the investigation. 2. It may be noted that during the course of the investigation, it has been found that various fake firms were registered for the purpose of availing ineligible Input Tax Credit. It was further found that the fraudulent transactions were maintained in a secret Google Drive. 3. Therefore, a common order was passed against as many as 626 noticees. 4. Learned Counsel appearing for the Petitioner submits that no personal hearing was granted to the Petitioner. Admittedly, however, a Show Cause Notice was issued to the Petitioner. The issue of personal 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 18/09/2026 at 11:37:39 hearing can also be raised and examined by the Appellate Authority. 5. A significantly large number of noticees are involved in the proceedings. Entertaining the present Writ Petition may result in scuttling the proceedings pending against the remaining noticees. Hence, the Petitioner, if so advised, may avail the remedy of appeal. 6. With the aforesaid observations, the present Writ Petition is disposed of. All pending application(s), if any, are also disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 16, 2026/pd/MM 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 18/09/2026 at 11:37:39