$~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010184762025 + W.P.(C) 4325/2025, CM APPL. 20031/2025 AMIT KUMAR GUPTA .....Petitioner Through: Mr. Priyadarshi Manish and Mr. Kshitiz Kishor Rai, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Vaishali Gupta, PC. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 30.09.2026 1. Admittedly, the Petitioner has a remedy of Appeal against the order dated 31.01.2025. 2. A common order has been passed against twenty-eight (28) notices while adjudicating the proceedings under Section 74 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as ‘CGST Act’]. The Adjudicating Authority has found that the Petitioner has availed ineligible Input Tax Credit (‘ITC’) by fraudulent means on the strength of bogus invoices issued by non-existent firms. 3. With regard to Section 122(1A) of the CGST Act, this Bench by an elaborate judgment dated 29.09.2026 in W.P.(C) 13883/2026 captioned Parag Garg vs. Commissioner, Adjudication, CGST Delhi West and Anr. and other connected matters has held that the Section 122(1A) of the CGST Act is applicable even to non-taxable person, but the provision does not have retrospective effect. 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 05/10/2026 at 11:11:25 4. Keeping in view the aforesaid position, the Petitioner, if so advised, may avail the remedy of Appeal. 5. With these observations, the present Writ Petition, along with pending application, is disposed of. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. SEPTEMBER 30, 2026 s.godara/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 05/10/2026 at 11:11:25