M/s CL PRODUCTS (INDIA) LTD ORS & ORS. v. ASSISTANT COMMISSIONER CGST ROHINI DIVISION DELHI WEST COMMISSIONERATE

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 Laws, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

M/s CL PRODUCTS (INDIA) LTD ORS & ORS.

ASSISTANT COMMISSIONER CGST ROHINI DIVISION DELHI WEST COMMISSIONERATE

W.P.(C) 7741/2025& CM APPL. 34321/2025 WITH W.P.(C) 7743/2025& CM APPL. 34327/2025 WITH W.P.(C) 7746/2025& CM APPL. 34332/2025 & W.P.(C) 7747/2025& CM APPL. 34339/2025 dated 05.12.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Fraudulent ITC – Fake invoicing – Non existent entities – In one petition, interim reply only sought RUDs without dealing with merits – In others, no reply filed though personal hearing notices received – Petitioner pleaded non consideration of reply, absence of hearing and summary nature of SCNs – Revenue relied on detailed investigation, searches and appeal remedy under Section 107 – Court held issues of interlinked entities, roles of promoters and factual matrix of fraudulent ITC require detailed fact finding not suited to writ jurisdiction, especially where serious misuse of ITC impacts GST regime and exchequer – Held: Writ petitions disposed – If appeals with required pre deposit filed by 01.02.2026 they shall be heard on merits without being dismissed as time barred.

Represented By:

Counsel for the Petitioner: Ramakant Gaur, Sneha Arya, Harshi Gaur, Meenakshi Sahu, RoopiniNandam, Sobiya Manzoor, Advs.

M/s CL PRODUCTS (INDIA) LTD ORS & ORS. v. ASSISTANT COMMISSIONER CGST ROHINI DIVISION DELHI WEST COMMISSIONERATE

M/s CL PRODUCTS (INDIA) LTD ORS & ORS. v. ASSISTANT COMMISSIONER CGST ROHINI DIVISION DELHI WEST COMMISSIONERATE

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