HIGH SPIRIT COMMERCIAL VENTURES PRIVATE LIMITED v. ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
HIGH SPIRIT COMMERCIAL VENTURES PRIVATE LIMITED
v.
ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE
W.P.(C) 6271/2025&CM APPL. 28650/2025 dated 31.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Fraudulent availment of ITC – Bogus entities set up by another person – Petitioner denies connection and claims Maharashtra location – Department inspection finds petitioner non-existent at registered place – Multiple entities investigated and admitted failure to reverse ineligible ITC – Court relied on MHJ Metal Techs holding issue involves factual matters requiring appeal adjudication – Writ jurisdiction not ordinarily exercised in fraudulent ITC cases – Held: Petition dismissed – Petitioner permitted to file appeal by 30.11.2025 with pre-deposit – Non-connection claim rejected based on GSTIN.
Represented By:
Counsel for the Petitioner: Rachit Agarwal & Vikas Baisya, Advs.
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