M/s CHETAK MOTORS PVT LTD & ORS v. ADDITIONAL COMMISSIONER (ANTI-EVASION) CGST, DELHI SOUTH COMMISSIONERATE & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s CHETAK MOTORS PVT LTD & ORS
v.
ADDITIONAL COMMISSIONER (ANTI-EVASION) CGST, DELHI SOUTH COMMISSIONERATE & ANR.
W.P.(C) 14127/2025, CM APPL. 57995/2025 dated 12.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74
Decision : In favour of assessee
SCN under section 74 – No fraud, suppression in non-reversal of ITC attributable to exempt supplies – Prior audit completion – Non-supply of RUDs – Pre-conceived authority notion – SCN justified invocation citing self-assessment trust breach via private records, investigation unearthed non-disclosure absent voluntary GSTR-3B reversal and section 70 statement admission of reversal liability sans compliance indicating mens rea – Held: Petition disposed – Section 74 invocation sustainable at SCN stage – Pre-conceived notion allegation untenable generically; RUDs directed by specified date with response/PH timelines – Adjudication mandated post fair hearing with reasoned order.
Represented By:
Counsel for the Petitioner: Yogendra Aldak, Kunal Kapoor & Yatharth Tripathi, Advs.
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