MANIKJEET SINGH KALS v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
MANIKJEET SINGH KALS
v.
UNION OF INDIA & ORS.
W.P.(C) 4682/2025 & CM APPL. 21614/2025 dated 12.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 02/2017-Central tax dated 19.06.2017, Circular No. 31/05/2018-GST dated 09.02.2018
Decision : In favour of assessee
Demand – Fraudulent ITC – Appellate Jurisdiction – Fake firms – Petitioner contended SCN issued by Superintendent DGGI beyond monetary limit and unclear appeal forum due to dual Delhi Faridabad adjudication – Revenue clarified Joint Director signed SCN – Circular 250/07/2025-GST and Notification 02/2017-CT Table III specify Commissioner Appeals Gurugram jurisdiction over Gurugram Faridabad for common adjudication cases – Circular 31/05/2018-GST mandates allocation based on highest demand jurisdiction – Held: Writ disposed – Petitioner to file appeal by 31.01.2026 with pre deposit not time barred.
Represented By:
Counsel for the Petitioner: Vineet Chadha, Adv.
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