M/s SAMARTH TRADERS & ANR v. ASSISTANT COMMISSIONER OF CENTRAL TAX OLD DELHI DIVISION CGST DELHI NORTH
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s SAMARTH TRADERS & ANR
v.
ASSISTANT COMMISSIONER OF CENTRAL TAX OLD DELHI DIVISION CGST DELHI NORTH
W.P.(C) 17046/2025 dated 11.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Demand – Penalty – Wrongful availment of ITC – Section 74 of CGST Act – Non-existent firms passing bogus invoices without actual supply – Investigation showed petitioner knowingly engaged in irregular availment and utilisation of ITC preventing genuine cash payments – Personal hearings given but petitioner later failed to appear – Reply to SCN filed – Remedy of appeal available – Held: Writ petition disposed – Petitioner to file appeal by 15.12.2025 with pre-deposit.
Represented By:
Counsel for the Petitioner: Anand Verma, Aditya Garg & Shreshth Arya, Advs.
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