INDER BAHADUR SINGH PROP. OF M/S YAMINI BEARING ENTERPRISES v. ADDITIONAL COMMISSIONER WARD 24-ZONE 1
High Court, Delhi
Prathiba M. Singh, Justice & Renu Bhatnagar, Justice
INDER BAHADUR SINGH PROP. OF M/S YAMINI BEARING ENTERPRISES
v.
ADDITIONAL COMMISSIONER WARD 24-ZONE 1
W.P.(C) 15853/2025 & CM APPL. 64911/2025 dated 01.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73
Rule Number : Rule 142(1A)
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Demand – Fraudulent availment of ITC from non-existent firms – Non-issuance of SCN – Availability of alternative remedy – Revenue produced evidence showing SCN issued and emailed to registered email – Financial year wrongly mentioned in DRC-07 – Writ jurisdiction ordinarily not exercised in cases involving fraudulent ITC availment requiring factual analysis of complex transactions and voluminous evidence – Held: Petition disposed of – Petitioner to file appeal by 15.01.2026 not be dismissed on limitation ground and decided on merits.
Represented By:
Counsel for the Petitioner: Wahaj Ahmad Khan, Adv.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member