NAVNEET BANSAL v. ADDITIONAL COMMISSIONER CGST DELHI NORTH
High Court, Delhi
Prathiba M. Singh, Justice & Renu Bhatnagar, Justice
NAVNEET BANSAL
v.
ADDITIONAL COMMISSIONER CGST DELHI NORTH
W.P.(C) 4723/2025& CM APPL. 21719/2025 dated 17.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of revenue
CENVAT credit fraud – Penalty under Rule 26 Central Excise Rules read with Section 174 CGST Act – DGGI intelligence revealed invoice issuance without supply of PVC resin to enable fraudulent credit – Petitioner admitted issuing invoices worth Rs 45 lakhs for commission received from recipient firm – SCN issued post statement recording – Petitioner sought RUD copies via emails but filed no merits reply no retraction no personal hearing appearance – Court noted petitioner aware of SCN chose non-participation despite opportunities – Unretracted admission established role in bogus invoice carousel – Held: Petition dismissed – Relegated to statutory appeal under Section 107 CGST Act by 31 January 2026 without limitation bar.
Represented By:
Counsel for the Petitioner: Akshat Vachher & Shrey Lodha, Advs
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