VDR COLORS AND CHEMICALS PVT. LTD. & ORS. v. COMMISSIONER OF DELHI & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
VDR COLORS AND CHEMICALS PVT. LTD. & ORS.
v.
COMMISSIONER OF DELHI & ANR.
W.P.(C) 14291/2025 & CM APPL. 58491/2025, W.P.(C) 18199/2025 & CM APPL. 75274/2025 & W.P.(C) 18280/2025 & CM APPL. 75639/2025 dated 23.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Availment of fraudulent ITC – Purchases from non-existent firms & credit extension to petitioners firms – Physical verifications, retracted statements of proprietor CA confirmed goods-less invoices via intermediary for ITC carousel – SCN issued – Reply filed but no merits addressed – Non-appearance at personal hearing notices – Ex-parte order – Held: Writ jurisdiction declined – Petitioners relegated to appeal by 31.01.2026 with condoned limitation upon pre-deposit.
Represented By:
Counsel for the Petitioner: Uday Gupta, Sr. Adv. with S.B. Sharma, Ramesh Kumar, Yashwant Gahlaut & Ankit Sharma, Advs.
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