TOSHNIWAL ELECTRICALS PVT LTD THROUGH ITS DIRECTOR MUKUND MAHESHWARI v. THE PRINCIPAL COMMISISONER OF CENTRAL TAX DELHI NORTH & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
TOSHNIWAL ELECTRICALS PVT LTD THROUGH ITS DIRECTOR MUKUND MAHESHWARI
v.
THE PRINCIPAL COMMISISONER OF CENTRAL TAX DELHI NORTH & ORS.
W.P.(C) 16455/2025, CM APPLs.67300-01/2025 dated 30.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Demand – Fraudulent availment of ITC – Maintainability of writ – No personal hearing – Violation of natural justice – Investigation revealed large-scale fraudulent ITC transactions – Fake firms and recipients – Allegations involve complex factual matrix and disputed evidence requiring appreciation by appellate authority – Writ not maintainable where statutory appellate remedy exists under Section 107 – Held: Writ petition dismissed – Petitioner directed to file appeal by 30.11.2025 with requisite pre-deposit not to be rejected for limitation.
Represented By:
Counsel for the Petitioner: A.K. Babbar & B.K. Triapthi, Advs.
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