BRAHAM PRAKASH PROP. OF M/S SHRI SHYAM TRADING CO. v. ADDITIONAL COMMISSIONER, ADJUDICATION, CGST DELHI NORTH & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
BRAHAM PRAKASH PROP. OF M/S SHRI SHYAM TRADING CO.
v.
ADDITIONAL COMMISSIONER, ADJUDICATION, CGST DELHI NORTH & ORS.
W.P.(C) 18673/2025, CM APPL. 77607/2025 & CM APPL. 77608/2025 dated 09.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand – Penalty – Fraudulent ITC – Non-existent firms – No personal hearing granted – SCN uploaded beyond limitation period – Remedy of appeal available – Court consistently holds cases involving fraudulent ITC availment, writ jurisdiction ought not be exercised – Such cases involve complex transactions requiring factual analysis of voluminous evidence cannot be undertaken in writ jurisdiction – Held: Writ petition disposed – Petitioner to file appeal by 15.01.2026 along with requisite pre-deposit – Appeal not be dismissed on limitation and be decided on merits.
Represented By:
Counsel for the Petitioner: Puneet Rai & Srishti Sharma, Advs.
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