VSA TRADING PVT LTD v. PRINCIPAL COMMISSIONER CGST & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Renu Bhatnagar, Justice
VSA TRADING PVT LTD
v.
PRINCIPAL COMMISSIONER CGST & ANR.
W.P.(C) 18128/2025 dated 01.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Demand – Interest & penalty – Fraudulent availment of ITC – Maintainability of writ – Non-existent firms – No personal hearing – Violation of natural justice – Typographical error in due date for reply – No evidence of reply filing – Court referred Toshniwal Electricals where writ not entertained and statutory appeal under Section 107 of CGST Act directed – Complexity and voluminous evidence in fraudulent ITC cases require factual analysis unsuitable for writ jurisdiction – Held: Petition dismissed – Petitioner o file appeal by 15.01.2026 with pre-deposit – Department advised to exercise caution in drafting show cause notices/orders to avoid errors.
Represented By:
Counsel for the Petitioner: S.B. Sharma, Darpan Sharma, Yashwant Gahlot, Advs
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